ListarGrau en Finances i Comptabilitat por tema "Q53"

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    • openAccess   Accounting for greenhouse gases 

      Sánchez Generoso, Raquel Universitat Jaume I (2014-06-20)
      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 ...