Permission for emission--a real asset?

Barker, Pat
August 2003
Accountancy;Aug2003, Vol. 132 Issue 1320, p90
Trade Publication
The article discusses the procedure for accounting for emission rights in Great Britain after the government established a maximum limit on companies' emissions and an emissions trading scheme in anticipation of the implementation of the Kyoto agreement by the European Union. The recommended accounting method entails some problems in view of the need for a high level of technical knowledge.


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