Accounting for greenhouse gases
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comunitat-uji-handle3:10234/97664
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Title
Accounting for greenhouse gasesAuthor (s)
Tutor/Supervisor
Fuertes Fuertes, IluminadaTutor/Supervisor; University.Department
Universitat Jaume I. Departament de Finances i ComptabilitatDate
2014-06-20Publisher
Universitat Jaume IAbstract
This paper attempts to study the main accounting perspectives regarding emission allowances with a special focus on the derived problems of accounting divergence due to the lack of specific guidance addressing the ... [+]
This paper attempts to study the main accounting perspectives regarding emission allowances with a special focus on the derived problems of accounting divergence due to the lack of specific guidance addressing the accounting issues of this particular area. With that purpose, the study will introduce the fundamental accounting issues concerning GHG emissions. The current state of both international and some national GAAP (IFRS, U.S. and Spanish) related to GHG emissions is discussed below along with the diversity in existing practices. This accounting divergence hinders the ability of shareholders, regulators and creditors to truly understand the firms´ financial situation since it undermines the comparability of financial statements. Therefore, the ultimate goal of this report is to show the need for formal accounting guidelines concerning the recognition, measurement and disclosure of emission rights, highlighting the significant impact of emission gases on firms’ accounting and financial statements. [-]
Subject
Description
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic 2013-2014
Type
info:eu-repo/semantics/bachelorThesisRights
info:eu-repo/semantics/openAccess
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