Siyaset Ekonomi ve Yönetim Araştırmaları Dergisi

Yazarlar: Mehmet DURGUT

Konular:-

Anahtar Kelimeler:Carbon Trading,Carbon Accounting,Accounting Standards,Carbon Emission

Özet: Use of fossil fuel beginning with the industrial revolution is the leading reason of global warming which is one of the most significant environmental problems today. The solution of global warning problem allocates responsibility also to accountants as much as everybody else. The process from registering up to reporting the information obtained as part of the emission trading should be evaluated within the accounting system by accountants. This has caused a new accounting expertise to arise which is expressed as emission accounting. In this study, we addressed the registration process of emission trading operations pursuant to the emission accounting in accordance with the arrangements of International Accounting Standards

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