Record Details

CURRENT ACCOUNTING POLICIES FOR TRADEABLE CARBON EMISSION CERTIFICATES

Journal of Applied Research in Finance and Economics

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Field Value
 
Title CURRENT ACCOUNTING POLICIES FOR TRADEABLE CARBON EMISSION CERTIFICATES
 
Creator Can, Ahmet Vecdi
Kara, Döndü
 
Description Many problems have arisen as a result of the rapid increase of the world population, industrialization, urbanization, technological developments and globalization, destruction of natural resources, pollution, climate change, desertification, epidemics and decrease of biological diversity. One of the most important problems facing human beings is global warming and global climate change. Global warming and climate change, seen as "the greatest market failure the world has ever seen," (Stern, 2006: 15) is the result of overcrowding of the earth by changing the accumulation of greenhouse gases in the atmosphere, causing global warming to increase and ecological imbalances to emerge.
As a reflection of global warming and climate change, carbon dioxide, which accumulates in the atmosphere as a result of production and consumption activities, appears to have threatened the future of the world. Sectors and firms at national and international levels are struggling with the reduction of carbon emissions while at the same time seeking to account for the carbon emissions that are the subject of commercial activity. With the growth of carbon stock markets and carbon markets over time, the question of how to account for and report tradeable carbon emission certificates continues to grow.
 
Publisher Journal of Applied Research in Finance and Economics
 
Date 2017-12-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://www.jarfe.org/index.php/jarfe/article/view/30
 
Source Journal of Applied Research in Finance and Economics; Vol 3 No 4 (2017): Issue 3-4; 1-17
2458-8083
 
Language eng
 
Relation http://www.jarfe.org/index.php/jarfe/article/view/30/28
 
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