文章基本信息

标题：Kajian Mekanisme Perdagangan Hak Emisi Karbon Dan Kontroversi Perlakuan Akuntansi Atas Hak Emisi Karbon
本地全文：下载
作者：Rikasari Rikasari ; Hariyati Hariyati
期刊名称：Akrual: Jurnal Akuntansi
印刷版ISSN：2085-9643
电子版ISSN：2502-6380
出版年度：2016
卷号：1
期号：1
页码：45-62
DOI：10.26740/jaj.v1n1.p45-62
出版社：Universitas Negeri Surabaya
摘要：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.
其他摘要：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.
关键词：carbon emission rights/carbon emission permits/emission allowance; negative externality; emissions Trading; International Financial Reporting Interpretations Committee (IFRIC) 3
其他关键词：carbon emission rights/carbon emission permits/emission allowance;negative externality;emissions Trading;International Financial Reporting Interpretations Committee (IFRIC) 3