Comptabilisation des quotas carbone : une lecture conventionnaliste

Comptabilisation des quotas carbone : une lecture conventionnaliste

The International Accounting Standards Board (IASB) has been working since 2003 to develop a carbon accounting standard to regulate transactions related to carbon emission allowances. However, as of now, no such standard exists. In the absence of a standard, issuers have made choices that align with...

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Bibliografski detalji
Glavni autori: Clermont, Etienne, Caron, Marie-Andrée, Tessier, Sophie, Fortin, Anne
Format: Article ou chapitre numérique
Jezik:Français
Izdano: 2024
Teme:
base d’évaluation
changements climatiques
comptabilisation des quotas carbone
coût historique
IFRIC 3
juste valeur
théorie des conventions
carbon accounting
climate change
convention theory
fair value
historical cost
measurement basis
Online pristup:Accès Université d'Orléans et IFPM
Accès Université d'Orléans et IFPM

Internet

https://ezproxy.univ-orleans.fr/login?url=https://shs.cairn.info/revue-comptabilite-controle-audit-2024-4-page-135?lang=fr
https://ezproxy.univ-orleans.fr/login?url=https://doi.org/10.3917/cca.304.0135

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