Normativa sobre el registro contable de los derechos de emisión
ISSN: 1697-2473
Année de publication: 2007
Volumen: 16
Número: 1
Type: Article
D'autres publications dans: Ecosistemas: Revista científica y técnica de ecología y medio ambiente
Résumé
The implementation of Kioto's Protocol has given rise to the so called mechanisms of flexibility, and among them, the market of rights of greenhouse gases emissions. In the European Union, the market was enforced on January 1st 2005, and it affected 12,000 installations. The special quality of this market requires agreed countable norms in accordance to their operating singularity, that may harmonize the practices applied by signatory countries. This question has fostered a strong international debate. In Spain the "Instituto de Contabilidad y Auditoría de Cuentas" (ICAC) published a norm on February 2006, regulating the countable treatment to be be followed by Spanish companies.