2022
DOI: 10.5604/01.3001.0016.1304
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Greenhouse gas emission rights in accounting – is a global benchmark needed?

Abstract: 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 accounting guidelines were conducted for the United States, Canada, New Zealand, China, Japan, Germany, Great Britain, France, and Poland. The EU market for trading greenhouse gas emission allowances and the efforts ma… Show more

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