ACCOUNTING APPROACH OF THE RIGHTS OF GREENHOUSE GASES EMISSIONS IN ROMANIA AND FRANCE Cover Image

ACCOUNTING APPROACH OF THE RIGHTS OF GREENHOUSE GASES EMISSIONS IN ROMANIA AND FRANCE
ACCOUNTING APPROACH OF THE RIGHTS OF GREENHOUSE GASES EMISSIONS IN ROMANIA AND FRANCE

Author(s): Elena Mihaela Șerb
Subject(s): Energy and Environmental Studies, Accounting - Business Administration
Published by: Editura Eurostampa
Keywords: accounting; emissions of greenhouse; carbon certificates;

Summary/Abstract: To underline its determination and to give an example to follow to its partners, the EU has agreed to reduce its emissions of greenhouse gases with at least 20 % by 2020, whatever the actions of other states. In this article we started from the legal context of the rights of greenhouse gas esemissions. And we intend to answer questions such as: To what extent are inventoried these greenhouse gases emissions? How are registered in accounting the carbon certificates in Romania? What about France? To support the answers we used two examples of accounting entries in the two countries.

  • Issue Year: XXI/2015
  • Issue No: 21
  • Page Range: 373-380
  • Page Count: 8
  • Language: English