Machado, André; Lima, Fabiano Guasti; Filho, Antonio Carlos da Silva
January 2011
Review of Business Research;2011, Vol. 11 Issue 1, p126
Academic Journal
This paper presents a carbon-accounting method commonly use by practionaries, the form of carbon valuation in the light of real option methodology and how to post the carbon credits into the accounting system will be study as well. The lack of consistency to measure the carbon inventory in the atmosphere and even the definition as intangible asset are address in this paper too. As conclusion is notaries that there is no consensus related carbon credits between academics and practionaries, the necessity of accurate measure and how much certain carbon project is the fact mitigating the GHG from atmosphere are explore in this study too.


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