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Accounting for emissions trading programs
Author(s) -
Hopp Rachel M.
Publication year - 1994
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970050407
Subject(s) - flexibility (engineering) , accounting , business , work (physics) , emissions trading , finance , economics , greenhouse gas , engineering , mechanical engineering , ecology , management , biology
Emissions trading programs offer opportunities for tremendous cost savings and operating flexibility, but they raise a host of financial and tax accounting problems. This article describes how these new programs work and the issues they raise.