The Overview Of Accountants To The Global Warming Problem: Carbon Accounting
Journal Title: Journal of the Human and Social Science Researches - Year 2016, Vol 5, Issue 7
Abstract
The increase in greenhouse gas emissions is one of the reasons of global warming which is one of the most significant environmental problems today as with fossil fuel is used. A protocol with the international legally binding is needed to cope with the world climate and then The Kyoto Protocol was signed in 1997. ButThe Kyoto protocol's implementation could be started in 2005.The most important result of this protocol is the emergence of carbon markets which is made of carbon trading between the parties.The solution of global warming problem imposes a responsibility also on the accountants as much as all parties. The amount of carbon dioxide that is released into the air should be tracked, measured and recorded according to the accounting system. In fulfilling the aforementioned functions are carbon accounting. However, there are the different approaches to the implementation of carbon accounting. The purpose of this study is to examine the emergence process of carbon accounting and to explain IFRIC 3 approach that is developed by the International Financial Reporting Interpretations Committee which is located within the International Accounting Standards Board with an example.
Authors and Affiliations
Ali ALTINBAY| Yard. Doç Dr.,Dumlupınar Üniversitesi İşletme Bölümü ali.altinbay@dpu.edu.tr, Melis GOLAGAN| Dumlupınar Üniversitesi Muhasebe ve Denetim Bölümü melis.golagan@dpu.edu.tr
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