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Volumn 10, Issue 1, 2013, Pages 177-196

Towards convergence of accounting for emission rights

Author keywords

Accounting; Emission rights; EU ETS; IFRS

Indexed keywords


EID: 84873673977     PISSN: 17858860     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (8)

References (22)
  • 1
    • 84873625569 scopus 로고    scopus 로고
    • Accounting for the European Union Greenhouse Gas Emissions Trading Scheme, Department of Health UK, NHS Finance Manual
    • Accounting for the European Union Greenhouse Gas Emissions Trading Scheme, Department of Health UK, 2006, NHS Finance Manual, http://www.info.doh.gov.uk/doh/finman.nsf/Admin%20Views%20%5C%20Stubs/Whatsnew.
    • (2006)
  • 2
    • 84873697951 scopus 로고    scopus 로고
    • AFRAC Stellungnahme "Bilanzierung von CO2-Emissionszertifikaten gemäß österreichischem HGB", Februar, der Arbeitsgruppe "CO2-Emissionszertifikate"
    • AFRAC Stellungnahme "Bilanzierung von CO2-Emissionszertifikaten gemäß österreichischem HGB" (2006 Februar) der Arbeitsgruppe "CO2-Emissionszertifikate".
    • (2006)
  • 3
    • 84873676634 scopus 로고
    • Aula, Budapest
    • Baricz, R.: Mérlegtan, Aula, Budapest, 1994, pp. 45-61.
    • (1994) Mérlegtan , pp. 45-61
    • Baricz, R.1
  • 5
    • 84873639843 scopus 로고    scopus 로고
    • Beck'scher Bilanzkommentar §248 note 70-81, §249 note 100, §255 note 325 Verlag C. H. Beck München
    • Beck'scher Bilanzkommentar §248 note 70-81, §249 note 100, §255 note 325 Verlag C. H. Beck München, 2010.
    • (2010)
  • 7
    • 63749094354 scopus 로고    scopus 로고
    • Emission Rights: From Costless Activity to Market Operations
    • Cook, A.: Emission Rights: From Costless Activity to Market Operations, Accounting, Organizations and Society, 2009, 34(3-4).
    • (2009) Accounting, Organizations and Society , vol.34 , Issue.3-4
    • Cook, A.1
  • 8
    • 84873662385 scopus 로고    scopus 로고
    • Directive, 87/EC of the European Parlaiment and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC
    • Directive 2003/87/EC of the European Parlaiment and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC.
    • (2003)
  • 9
    • 79955436142 scopus 로고    scopus 로고
    • The Integration and Requisite Holism of the Enterprise' Governance and Management as Preconditions for Coping with Global Environmental Changes
    • Duh, M; Strukelj, T.: The Integration and Requisite Holism of the Enterprise' Governance and Management as Preconditions for Coping with Global Environmental Changes, Acta Polytechnica Hungarica, 2011, 8(1) pp. 41-60.
    • (2011) Acta Polytechnica Hungarica , vol.8 , Issue.1 , pp. 41-60
    • Duh, M.1    Strukelj, T.2
  • 10
    • 84873679344 scopus 로고    scopus 로고
    • EFRAG, comment letter to Dr. Alexander Schaub, Director General, European Commission
    • EFRAG, Chaiman Stig Enevoldsen: Adoption of IFRIC 3 Emission Rights, comment letter to Dr. Alexander Schaub, Director General, European Commission, http://www.iasplus.com/interps/ifric003.htm.
    • Chaiman Stig Enevoldsen: Adoption of IFRIC 3 Emission Rights
  • 11
    • 84873617940 scopus 로고    scopus 로고
    • Emission rights - worked examples
    • Emission rights - worked examples, www.hm-treasury.gov.uk/d/emissions_worked_example.pdf.
  • 12
    • 84873659722 scopus 로고    scopus 로고
    • IASB: Discussion at the June, IASB Meeting - Withdrawal of IFRIC 3
    • IASB: Discussion at the June 2005 IASB Meeting - Withdrawal of IFRIC 3, http://www.iasplus.com/interps/ifric003.htm#withdraw.
    • (2005)
  • 13
    • 84873630936 scopus 로고    scopus 로고
    • IDW Stellungnahme zur Rechnungslegung: Bilanzierung von Schadstoffemissionsrechten nach HGB. IDW RS HFA
    • IDW Stellungnahme zur Rechnungslegung: Bilanzierung von Schadstoffemissionsrechten nach HGB. IDW RS HFA 15.
  • 15
    • 84873692109 scopus 로고    scopus 로고
    • IFRIC (International Financial Reporting Interpretations Committee), London: International Accounting Standards Board
    • IFRIC (International Financial Reporting Interpretations Committee): IFRIC interpretation 3: Emission rights. London: International Accounting Standards Board, 2004.
    • (2004) IFRIC Interpretation 3: Emission Rights
  • 20
    • 84873663511 scopus 로고    scopus 로고
    • (in Hungarian) Budapest University of Technology and Economics, PhD Theses
    • Reizinger-Ducsai, A.: Managing Emission Rights in Financial Reports (in Hungarian) Budapest University of Technology and Economics, PhD Theses, 2011, pp. 66-71.
    • (2011) Managing Emission Rights In Financial Reports , pp. 66-71
    • Reizinger-Ducsai, A.1
  • 21
    • 84873641445 scopus 로고    scopus 로고
    • Resolución de 8 de febrero de, del Instituto de Contabilidad y Auditoría de Cuentas
    • Resolución de 8 de febrero de 2006, del Instituto de Contabilidad y Auditoría de Cuentas, www.boe.es/boe/dias/2006/02/22/pdfs/A07131-07135.pdf.
    • (2006)


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.