SWS Academic Research eLibraryEarth & Planetary Sciences

Scholarly record

COMPARISON OF SLOVAK ACCOUNTING REGULATION AND INTERNATIONAL FINANCIAL REPORTING STANDARDS IN THE AREA OF ACCOUNTING AND RECOGNITION OF EMISSION RIGHTS

Radoslav Tusan

First published: 2014-06-20https://doi.org/10.5593/sgem2014/b53/s21.013View metrics

Publication Impact Profile

PlumX
  • Citations
  • CrossRef - Citation Indexes: 1
  • Scopus - Citation Indexes: 0
  • Captures
  • Mendeley - Readers: 12
PLUMX see details

Publication details

Title
COMPARISON OF SLOVAK ACCOUNTING REGULATION AND INTERNATIONAL FINANCIAL REPORTING STANDARDS IN THE AREA OF ACCOUNTING AND RECOGNITION OF EMISSION RIGHTS
Authors
Radoslav Tusan
Proceedings
SGEM International Multidisciplinary Scientific GeoConference EXPO Proceedings; 14th SGEM GeoConference on ECOLOGY, ECONOMICS, EDUCATION AND LEGISLATION
Publisher
Stef92 Technology
Year
2014
Pages
Not available yet
ISSN
1314-2704
ISBN
978-619-7105-19-3
Language
en
Publication type
Conference Paper
References30

  1. ACCA. Carbon Jigsaw Briefing, Emission Rights Accounting, The Association of Chartered Certified Accountants, United Kingdom, pp 12-17, 2009.

  2. Bebbington J. & Larrinaga-Gonzales C. Carbon Trading: Accounting and Reporting Issues, European Accounting Review, Belgium, vol. 17/issue 4, pp. 697-717, 2008.

  3. Capoor K. & Ambrossi P. State and Trends of the Carbon Market, The World Bank, New York, 2009.

  4. Cook A. Emission Rights: From Costless Activity to Market Operations, Accounting, Organizations and Society, United Kingdom, vol. 34/issue3-4, pp 456-468, 2009.

  5. Deloitte. Accounting for Emission Rights – Energy & Resources Briefing Paper, USA, pp 2-5, 2007.

  6. Deloitte. New Challenges in Carbon Accounting: An Overview, Beijing: Deloitte China Research and Insight Centre, China, pp 2-4, 2009.

  7. Dvořáková D. Finančné účtovníctvo a výkazníctvo podľa medzinárodných štandardov IFRS, vol. 1, C Press Brno, Czech Republic, p 329, 2008.

  8. 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.

  9. Ernst and Young. Carbon Markets Readiness: Accounting, Compliance, Reporting and Tax Considerations under State and National Carbon Emissions Programs, USA, 2010.

  10. 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.

  11. Lohmann L. Carbon Trading: A Critical Conversation on Climate Change, Privatisation and Power, Sweden, No. 48, pp 73-77, 2006.

  12. 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.

  13. 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.

  14. McGready M. Accounting for Carbon, Accountancy, United Kingdom, vol. 142, No. 1379, pp. 84-85, 2008.

  15. Pryke M. Geomoney: an option on frost, going long on clouds, Geoforum, vol. 38/issue 3, United Kingdom, pp 576-588, 2007.

  16. ACCA. Carbon Jigsaw Briefing, Emission Rights Accounting, The Association of Chartered Certified Accountants, United Kingdom, pp 12-17, 2009.

  17. Bebbington J. & Larrinaga-Gonzales C. Carbon Trading: Accounting and Reporting Issues, European Accounting Review, Belgium, vol. 17/issue 4, pp. 697-717, 2008.

  18. Capoor K. & Ambrossi P. State and Trends of the Carbon Market, The World Bank, New York, 2009.

  19. Cook A. Emission Rights: From Costless Activity to Market Operations, Accounting, Organizations and Society, United Kingdom, vol. 34/issue3-4, pp 456-468, 2009.

  20. Deloitte. Accounting for Emission Rights – Energy & Resources Briefing Paper, USA, pp 2-5, 2007.

  21. Deloitte. New Challenges in Carbon Accounting: An Overview, Beijing: Deloitte China Research and Insight Centre, China, pp 2-4, 2009.

  22. Dvořáková D. Finančné účtovníctvo a výkazníctvo podľa medzinárodných štandardov IFRS, vol. 1, C Press Brno, Czech Republic, p 329, 2008.

  23. 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.

  24. Ernst and Young. Carbon Markets Readiness: Accounting, Compliance, Reporting and Tax Considerations under State and National Carbon Emissions Programs, USA, 2010.

  25. 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.

  26. Lohmann L. Carbon Trading: A Critical Conversation on Climate Change, Privatisation and Power, Sweden, No. 48, pp 73-77, 2006.

  27. 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.

  28. 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.

  29. McGready M. Accounting for Carbon, Accountancy, United Kingdom, vol. 142, No. 1379, pp. 84-85, 2008.

  30. Pryke M. Geomoney: an option on frost, going long on clouds, Geoforum, vol. 38/issue 3, United Kingdom, pp 576-588, 2007.

Citing literature

Number of times cited according to Crossref: 1

Open DOICrossref metadataOpenCitations
View or Download full articleAccess options
Full paper accessChoose SWS login, librarian support, or instant article download.

SWS access login

Login as SWS Scientific Committee

Authors and approved SWS contributors will read and export their own linked papers after identity matching by SWS profile, email and SGEM GlobalID.

For librarian assistance: [email protected]

Purchase Instant Access

48-hour online accessComing soon
Online-only accessComing soon
Download the full article in PDF formatEUR 35
  • Article can be downloaded after successful payment.
  • Article may be used according to SWS library access terms.
  • Article cannot be redistributed.
Get full paper

Back to publication list