Kajian Mekanisme Perdagangan Hak Emisi Karbon Dan Kontroversi Perlakuan Akuntansi Atas Hak Emisi Karbon
Abstract This article discusses the characteristics of carbon emissions as the negative externalities that previously could not be included in the financial statements. Further explains the history and development of carbon emission rights trading that allows negative externality can be recorded in...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
Rikasari Rikasari [verfasserIn] Hariyati Hariyati [verfasserIn] |
|---|
| Format: |
E-Artikel |
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| Sprache: |
Indonesisch |
| Erschienen: |
2009 |
|---|
| Schlagwörter: |
carbon emission rights/carbon emission permits/emission allowance international financial reporting interpretations committee (ifric) 3 |
|---|
| Übergeordnetes Werk: |
In: Akrual: Jurnal Akuntansi - Universitas Negeri Surabaya, 2017, 1(2009), 1, Seite 45-62 |
|---|---|
| Übergeordnetes Werk: |
volume:1 ; year:2009 ; number:1 ; pages:45-62 |
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Link aufrufen |
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10.26740/jaj.v1n1.p45-62 |
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Abstract This article discusses the characteristics of carbon emissions as the negative externalities that previously could not be included in the financial statements. Further explains the history and development of carbon emission rights trading that allows negative externality can be recorded in financial accounting. Various methods are offered based on various accounting standards in order to record transactions of carbon emission rights trading compared and discussed. The complexity of the standard interpretation that is used to record a new problem in an effort to incorporate the negative externalities in the financial statements. At the end of this article, several recommendations for recording transactions of carbon emissions trading has to offer. |
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Abstract This article discusses the characteristics of carbon emissions as the negative externalities that previously could not be included in the financial statements. Further explains the history and development of carbon emission rights trading that allows negative externality can be recorded in financial accounting. Various methods are offered based on various accounting standards in order to record transactions of carbon emission rights trading compared and discussed. The complexity of the standard interpretation that is used to record a new problem in an effort to incorporate the negative externalities in the financial statements. At the end of this article, several recommendations for recording transactions of carbon emissions trading has to offer. |
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Abstract This article discusses the characteristics of carbon emissions as the negative externalities that previously could not be included in the financial statements. Further explains the history and development of carbon emission rights trading that allows negative externality can be recorded in financial accounting. Various methods are offered based on various accounting standards in order to record transactions of carbon emission rights trading compared and discussed. The complexity of the standard interpretation that is used to record a new problem in an effort to incorporate the negative externalities in the financial statements. At the end of this article, several recommendations for recording transactions of carbon emissions trading has to offer. |
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Kajian Mekanisme Perdagangan Hak Emisi Karbon Dan Kontroversi Perlakuan Akuntansi Atas Hak Emisi Karbon |
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https://doi.org/10.26740/jaj.v1n1.p45-62 https://doaj.org/article/130b7b1b9a6c4d5b9fead03ab4c9c3d4 https://journal.unesa.ac.id/index.php/aj/article/view/249 https://doaj.org/toc/2085-9643 https://doaj.org/toc/2502-6380 |
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Hariyati Hariyati |
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Hariyati Hariyati |
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1760619701 |
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HF - Commerce |
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10.26740/jaj.v1n1.p45-62 |
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HF5601-5689 |
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2024-07-03T13:17:03.625Z |
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1803563956832305152 |
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