Accounting for Greenhouse Gases
Metadatos
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Metadatos
Título
Accounting for Greenhouse GasesAutoría
Tutor/Supervisor; Universidad.Departamento
Fuertes Fuertes, Iluminada; Universitat Jaume I. Departament de Finances i ComptabilitatFecha de publicación
2017Editor
Universitat Jaume IResumen
This paper consists of a study of the main accounting perspectives regarding
emission rights. Climate change and the lack of common international regulations have
caused the existence of a large divergence on an ... [+]
This paper consists of a study of the main accounting perspectives regarding
emission rights. Climate change and the lack of common international regulations have
caused the existence of a large divergence on an accounting level. The paper aims to
see how emission markets are regulated, explain the national and international rules
which have been developed with the aim to eliminate the large accounting divergence.
Accounting discrepancy at a global level has a negative influence on the decisionmaking
of shareholders, creditors, suppliers, regulators, etc. due to the difficulty to
compare and understand the financial situation regarding greenhouse gases. Thus, the
necessity of accountable harmonization. Finally, in this analysis, two illustrative cases
will be presented to show how these two companies reflect their greenhouse gas
emission rights in their financial statements. [-]
Palabras clave / Materias
Descripción
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2016/2017
Tipo de documento
info:eu-repo/semantics/bachelorThesisDerechos de acceso
http://rightsstatements.org/vocab/CNE/1.0/
info:eu-repo/semantics/restrictedAccess
info:eu-repo/semantics/restrictedAccess