Karbon Emisyonlarının Muhasebeleştirilmesi ve Finansal Raporlamaya Yansımaları
Accounting for Carbon Emissions and Its Reflection in Financial Reporting

Summary/Abstract: The unconscious use of fossil fuels, which is shown to be one of the main cause of global warming, is one of the biggest problems of today. Carbon emissions resulting from the use of fossil fuels cause irreversible damage to the ecosystem. The costs of the measures to be taken and the innovations that need to be made to prevent the damages that have occurred or may occur are quite high. In order for these costs to be managed properly by businesses, they must be evaluated by accountants within the existing accounting system. This situation has led to the emergence of carbon accounting, which requires a new accounting expertise. As a result of environmental pollution prevention agreements and studies at national and international levels, businesses have focused on recording and reporting issues such as carbon trading and carbon tax in the light of International Accounting Standards. Based on this, in this study, the impact of accounting approaches used in accounting for carbon emissions on financial statements is explained with examples.

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