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Accounting for Emissions Trading Programs.
- Source :
- Journal of Corporate Accounting & Finance (Wiley); Summer1994, Vol. 5 Issue 4, p487-499, 13p
- Publication Year :
- 1994
-
Abstract
- Describes how the emissions trading programs work in offering opportunities for tremendous cost savings and operating liabilities and the financial and tax accounting problems they raise. Consideration of the acid rain emissions allowance trading system authorized by Title IV of the 1990 Clean Air Act Amendments, as the primary economic incentive programs (EIP); Commencement of the operation of an automated allowance tracking system (ATS) in ensuring the accountability of EIP; Number of allowances allocated annually by the Environmental Protection Agency.
Details
- Language :
- English
- ISSN :
- 10448136
- Volume :
- 5
- Issue :
- 4
- Database :
- Complementary Index
- Journal :
- Journal of Corporate Accounting & Finance (Wiley)
- Publication Type :
- Academic Journal
- Accession number :
- 16891482
- Full Text :
- https://doi.org/10.1002/jcaf.3970050407