دورية أكاديمية
Accounting for „color certificatesˮ and CO2 emission rights in the light of the practice of selected energy companies in Poland
| العنوان: | Accounting for „color certificatesˮ and CO2 emission rights in the light of the practice of selected energy companies in Poland |
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| المؤلفون: | Marta Mazurowska |
| المصدر: | Zeszyty Teoretyczne Rachunkowości, Vol 108, Iss 164, Pp 133-150 (2020) |
| بيانات النشر: | Rada Naukowa SKwP, 2020. |
| سنة النشر: | 2020 |
| المجموعة: | LCC:Finance |
| مصطلحات موضوعية: | energy companies, property rights, CO2 emission allowances, accounting, financial reporting, Finance, HG1-9999 |
| الوصف: | The purpose of this article is to evaluate the legal regulations and practice of presenting energy certifi- cates and CO2 emission allowances by the largest energy companies operating in Poland. The starting point for solving the research problem was to present the nature of the indicated instruments also from an accounting perspective. Similarities can be noticed in terms of both the intention to create these instru- ments and how they function, despite their dependence on completely separate legal regulations. The following analysis of the financial statements prepared both according to Polish Accounting Law and IFRS showed a lack of a unified approach to identifying and presenting the discussed components in the financial statements. According to the author, this is primarily due to the extremely complicated way the instruments operate analyzed from the point of view of financial and accounting staff. The considerations have been supplemented with the author's recommendations related to the need for common solutions in the form of National Accounting Standards guidelines created in close cooperation with enterprises and organizations related to the energy industry. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English Polish |
| تدمد: | 1641-4381 2391-677X |
| العلاقة: | http://ztr.skwp.pl/gicid/01.3001.0014.3599Test; http://ztr.skwp.pl/gicid/pdf/01.3001.0014.3599Test; https://doaj.org/toc/1641-4381Test; https://doaj.org/toc/2391-677XTest |
| DOI: | 10.5604/01.3001.0014.3599 |
| الوصول الحر: | https://doaj.org/article/f62ac6409cfb4a89a666667b5cc1c733Test |
| رقم الانضمام: | edsdoj.f62ac6409cfb4a89a666667b5cc1c733 |
| قاعدة البيانات: | Directory of Open Access Journals |
| تدمد: | 16414381 2391677X |
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| DOI: | 10.5604/01.3001.0014.3599 |