Accounting Aspects of Greenhouse Gas Emission Allowances Cover Image

Счетоводни аспекти на квотите за емисии на парникови газове
Accounting Aspects of Greenhouse Gas Emission Allowances

Author(s): Rosen Kolev
Subject(s): Politics / Political Sciences, Politics, Economy, Business Economy / Management, Energy and Environmental Studies, Environmental and Energy policy, Accounting - Business Administration
Published by: Великотърновски университет „Св. св. Кирил и Методий”
Keywords: greenhouse gas emission allowances; management accounting; costs

Summary/Abstract: The increase in consumer demand and production capacity of economic entities has a negative impact on the ecological balance in nature. One of the main tasks of the European Union in recent years has been to reduce greenhouse gases and to create certain mechanisms in this direction. These policies create preconditions for reorganization of the activities of enterprises, which requires provision of information in the short, medium and long term. Accounting has a certain place in this regard, which should provide the necessary information for their management.

  • Issue Year: 2022
  • Issue No: 1
  • Page Range: 127-137
  • Page Count: 11
  • Language: Bulgarian