Greenhouse gas emission rights in accounting – is a global benchmark needed?
Purpose: The aim of the article is to verify accounting methods used to map the essence and specifics of greenhouse gas emission rights trading in corporate financial reporting. Methodology/approach: A literature review and an analysis of national and international environmental regulations and acc...
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| Format: | Article |
| Language: | English |
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Rada Naukowa SKwP
2022-12-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
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| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0016.1304 |