Extracto
Table of Contents
List of abbreviations
List of symbol
List of tables
1 Introduction
2 ER, ETS and their implications for firms
2.1 Regulatory background and geographical coverage of ETS
2.2 Accounting relevance of emission rights for firms
2.3 Financial accounting vs. non-financial disclosure
3 Accounting practices for ER
3.1 Overview of possible financial accounting practices
3.2 Financial accounting approaches used in practice
3.3 Information content of the financial accounting approaches identified
3.4 Non-financial disclosure practices and their information content
4 Information needed vs. information provided
4.1 Information about ER needed on the capital market
4.2 Comparison: Information provided and information required
5 Summary and implications
6 References
7 List of legal references
- Citar trabajo
- Vicent Giese (Autor), 2018, The information in accounting for emission rights, Múnich, GRIN Verlag, https://www.grin.com/document/448493
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