La proposition de l'ANC sur la comptabilisation des quotas de CO2

The Autorite des normes comptables has just presented a paper on CO2 emission allowances proposing new accounting treatments based on business models of companies. This article comments on this proposal by analyzing in particular the specific nature of allowances and the suggested accounting treatme...

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Bibliographic Details
Published in:Revue Française de Comptabilité 2012-07 (456), p.14
Main Author: Obert, Robert
Format: Article
Language:fre
Subjects:
Accounting procedures
Carbon dioxide
Emission standards
Online Access:Get full text
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Summary:The Autorite des normes comptables has just presented a paper on CO2 emission allowances proposing new accounting treatments based on business models of companies. This article comments on this proposal by analyzing in particular the specific nature of allowances and the suggested accounting treatments. [PUB ABSTRACT]
ISSN:0484-8764