ACCOUNTING FOR GREENHOUSE GASES EMISSIONS ALLOWANCES IN ROMANIA
The present paper tries to analyze the accounting challenges that the implementation of EU Emissions Trading Scheme has risen. On 2 December 2004, IASB has issued an interpretation regarding the accounting of the GHG emissions allowances (IFRIC 3 „Emission Rights”). This interpretation should have b...
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| Format: | Article |
| Language: | English |
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Academica Brâncuşi
2013-02-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Subjects: | |
| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2013-01/26_Deac%20Marius.pdf |