Analysis of Carbon Emission Accounting Practices of Leading Carbon Emitting European Union Companies

After the withdrawal of IFRIC 3: Emission Rights in 2005, members of European Union Emissions Trading Scheme (EU ETS) do not have an authoritative course of action for carbon emission allowances accounting. They are allowed to adopt variant accounting approaches to account for granted and purchased...

وصف كامل

التفاصيل البيبلوغرافية
الحاوية / القاعدة:Athens Journal of Business & Economics
المؤلف الرئيسي: Haseeb Ayaz
التنسيق: مقال
اللغة:الإنجليزية
منشور في: Athens Institute for Education and Research 2017-10-01
الموضوعات:
الوصول للمادة أونلاين:https://www.athensjournals.gr/business/2017-3-4-5-Ayaz.pdf