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COMPARISON OF SLOVAK ACCOUNTING REGULATION AND INTERNATIONAL FINANCIAL REPORTING STANDARDS IN THE AREA OF ACCOUNTING AND RECOGNITION OF EMISSION RIGHTS
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References30
ACCA. Carbon Jigsaw Briefing, Emission Rights Accounting, The Association of Chartered Certified Accountants, United Kingdom, pp 12-17, 2009.
Bebbington J. & Larrinaga-Gonzales C. Carbon Trading: Accounting and Reporting Issues, European Accounting Review, Belgium, vol. 17/issue 4, pp. 697-717, 2008.
Capoor K. & Ambrossi P. State and Trends of the Carbon Market, The World Bank, New York, 2009.
Cook A. Emission Rights: From Costless Activity to Market Operations, Accounting, Organizations and Society, United Kingdom, vol. 34/issue3-4, pp 456-468, 2009.
Deloitte. Accounting for Emission Rights – Energy & Resources Briefing Paper, USA, pp 2-5, 2007.
Deloitte. New Challenges in Carbon Accounting: An Overview, Beijing: Deloitte China Research and Insight Centre, China, pp 2-4, 2009.
Dvořáková D. Finančné účtovníctvo a výkazníctvo podľa medzinárodných štandardov IFRS, vol. 1, C Press Brno, Czech Republic, p 329, 2008.
EC Directive 2009/29/EC. Directive 2009/29/EC of the European Parliament and of the Council of 23rd April 2009 amending Directive 2003/87/EC so as to Improve and Extend the Greenhouse Gas Emission Allowance Trading Scheme of the Community, Eur-Lex, Official journal of the European Union, 2009.
Ernst and Young. Carbon Markets Readiness: Accounting, Compliance, Reporting and Tax Considerations under State and National Carbon Emissions Programs, USA, 2010.
Fornaro J. & Winkelman K. & Glodstein D. Accounting for Emissions, Journal of Accountancy. American Institute of Certified Public Accountants, USA, vol. 208, No.1, p 40, 2009.
Lohmann L. Carbon Trading: A Critical Conversation on Climate Change, Privatisation and Power, Sweden, No. 48, pp 73-77, 2006.
Lohmann, L. Toward a Different Debate in Environmental Accounting: The cases of carbon and Cost-benefit, Accounting, Organizations and Society, United Kingdom, vol. 34/issue 3, pp 499-534, 2009.
Lovell H. & Sales de Aguiar T. & Bebbington J. & Larrinaga-Gonzales C. Accounting for Carbon, The Association of Chartered Certified Accountants, United Kingdom, pp 6-7, 2010.
McGready M. Accounting for Carbon, Accountancy, United Kingdom, vol. 142, No. 1379, pp. 84-85, 2008.
Pryke M. Geomoney: an option on frost, going long on clouds, Geoforum, vol. 38/issue 3, United Kingdom, pp 576-588, 2007.
ACCA. Carbon Jigsaw Briefing, Emission Rights Accounting, The Association of Chartered Certified Accountants, United Kingdom, pp 12-17, 2009.
Bebbington J. & Larrinaga-Gonzales C. Carbon Trading: Accounting and Reporting Issues, European Accounting Review, Belgium, vol. 17/issue 4, pp. 697-717, 2008.
Capoor K. & Ambrossi P. State and Trends of the Carbon Market, The World Bank, New York, 2009.
Cook A. Emission Rights: From Costless Activity to Market Operations, Accounting, Organizations and Society, United Kingdom, vol. 34/issue3-4, pp 456-468, 2009.
Deloitte. Accounting for Emission Rights – Energy & Resources Briefing Paper, USA, pp 2-5, 2007.
Deloitte. New Challenges in Carbon Accounting: An Overview, Beijing: Deloitte China Research and Insight Centre, China, pp 2-4, 2009.
Dvořáková D. Finančné účtovníctvo a výkazníctvo podľa medzinárodných štandardov IFRS, vol. 1, C Press Brno, Czech Republic, p 329, 2008.
EC Directive 2009/29/EC. Directive 2009/29/EC of the European Parliament and of the Council of 23rd April 2009 amending Directive 2003/87/EC so as to Improve and Extend the Greenhouse Gas Emission Allowance Trading Scheme of the Community, Eur-Lex, Official journal of the European Union, 2009.
Ernst and Young. Carbon Markets Readiness: Accounting, Compliance, Reporting and Tax Considerations under State and National Carbon Emissions Programs, USA, 2010.
Fornaro J. & Winkelman K. & Glodstein D. Accounting for Emissions, Journal of Accountancy. American Institute of Certified Public Accountants, USA, vol. 208, No.1, p 40, 2009.
Lohmann L. Carbon Trading: A Critical Conversation on Climate Change, Privatisation and Power, Sweden, No. 48, pp 73-77, 2006.
Lohmann, L. Toward a Different Debate in Environmental Accounting: The cases of carbon and Cost-benefit, Accounting, Organizations and Society, United Kingdom, vol. 34/issue 3, pp 499-534, 2009.
Lovell H. & Sales de Aguiar T. & Bebbington J. & Larrinaga-Gonzales C. Accounting for Carbon, The Association of Chartered Certified Accountants, United Kingdom, pp 6-7, 2010.
McGready M. Accounting for Carbon, Accountancy, United Kingdom, vol. 142, No. 1379, pp. 84-85, 2008.
Pryke M. Geomoney: an option on frost, going long on clouds, Geoforum, vol. 38/issue 3, United Kingdom, pp 576-588, 2007.
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