Definition
Accounting frameworks determine different framework assupmtions in order to describe and differentiate between energy indicators. Ther are often used with regard to setting up energy balances to avoid double counting. Besides that, they can also be used to describe a progress in energy efficiency or to enable carbon dioxide savings.
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Sources
https://www.enargus.de/pub/bscw.cgi/d3448192-2/*/*/Bilanzierungsrahmen.html?search=accounting%20framework&jsearch=1&op=Wiki.getwiki