Eu emission trading scheme, the: aspects of statehood, regulation and accounting
Auteur :
Veith, Stefan
Éditeur :
Peter Lang AG
ISBN :
9783631603154
Date de publication :
28 juin 2010
Dimensions :
21,0 x 14,8 cm
Poids :
290 g
Langue :
Anglais
Pays d'origine :
Suisse
Shows the regulation probably yields unintended distributional effects and imposes additional risk on the regulated companies. This study assesses the usefulness of various accounting alternatives and provides evidence that cost and fair value approaches dominate the widely used mixed models.