Deac, Marius - In: Acta Universitatis Danubius. OEconomica (2013) 5(5), pp. 40-49
As emissions trading schemes are becoming more popular across the world, accounting has to keep up with these new economic developments. The absence of guidance regarding the accounting for greenhouse gases (GHGs) emissions generated by the withdrawal of IFRIC 3- Emission Rights - is the main...