Prezentacja w sprawozdaniu finansowym praw do emisji gazów cieplarnianych na przykładzie spółek branży paliwowo-energetycznej
Presentation in the financial statement greenhouse gas emission quotas on the example of fuel and energy sector company

Summary/Abstract: Not enough attention is paid in economy literature to the presentation in financial statements such detailed elements of assets as greenhouse gas emission quotast. These intangible assets are aimed at greenhouse gas emission quotas and “certificate of energy origin”. In this area there are different regulations, even in accounting standards. The aim of the article is to analyse accounting standards in this subject and verify used solutions by chosen fuel and energy sector companies from the.

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