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| Tekijä: | Cook, A. |
| Otsikko: | Emission rights: From costless activity to market operations |
| Lehti: | Accounting, Organizations and Society
2009 : APR/MAY, VOL. 34:3-4 p.456-468 |
| Asiasana: | pollution environment accounting standards international accounting financial reporting government |
| Kieli: | eng |
| Tiivistelmä: | The study investigates the issues surrounding the aborted attempt by the International Accounting Standards Board (hereafter as: IASB) in early 2005 to regulate the accounting for the European Union's new Emissions Trading Scheme under the Kyoto Protocol. The argument is that the features that made the trading scheme attractive to governments were precisely the ones that created difficulties for accountants to capture under existing standards. The paper first shows why the challenge has to be faced, and then suggests a possible way forward that the IASB might consider when it revisits the subject, as it is expected to do in the near future. |
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