Kajian Ekonomi dan Keuangan
Vol 14, No 4 (2010)

KAJIAN ATAS PERLAKUAN AKUNTANSI TERHADAP SKEMA PERDAGANGAN EMISI (EMISSION TRADING SCHEME) PELAJARAN DARI UNI EROPA DAN AUSTRALIA

Sujai, Mahpud (Unknown)

Article Info

Publish Date
09 Nov 2015

Abstract

Governments have responded the emission trading scheme in a variety of ways and there is no exact similarities between regions. This essay try to express accounting implication of carbon markets under the emission trading scheme. In regards to accounting and reporting issues, this essay try to review the measurement and recognition criteria of emission allowances as assets and liability once emission are emitted depending on permits held, especially in the context of Indonesia compare with other best practices countries such as European Union and Australia. This essay also explores the possibilities of accounting implementation on emission trading scheme in Indonesia since it is not implemented yet

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Journal Info
Kajian Ekonomi dan Keuangan
Website

Abbrev

kek

Publisher

Kementerian Keuangan

Subject

Economics, Econometrics & Finance

Description

Kajian Ekonomi dan Keuangan (KEK henceforth)was first published in 1996 as an initiative of researchers of Ministry of Finance. In the earlier years of its publication, KEK was also known as Kajian Ilmiah Ekonomi dan Keuangan (KIEK). Since then KEK has been published regularly as one of the ...