TITLE

Permission for emission--a real asset?

AUTHOR(S)
Barker, Pat
PUB. DATE
August 2003
SOURCE
Accountancy;Aug2003, Vol. 132 Issue 1320, p90
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
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.
ACCESSION #
10761786

 

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