Advanced search
Publication Cover
Accounting in Europe Volume 10, 2013 - Issue 1
Submit an article Journal homepage
1,052
Views
22
CrossRef citations to date
0
Altmetric
Original Articles

The EU Emissions Trading System under IFRS – Towards a ‘True and Fair View’

Madlen Haupt Chair for Tax Law and Public Law University Erlangen-Nuremberg, Nuremberg, GermanyCorrespondence[email protected]
&
Roland Ismer Chair for Tax Law and Public Law University Erlangen-Nuremberg, Nuremberg, GermanyCorrespondence[email protected]
Pages 71-97 | Published online: 28 Mar 2013

Citations (22)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (5)

Katharina Hombach & Thorsten Sellhorn. (2022) Does every accounting issue need a solution?. Accounting and Business Research 52:5, pages 540-561.
Read now
Nicolas Garcia-Torea, Sophie Giordano-Spring, Carlos Larrinaga & Géraldine Rivière-Giordano. (2022) Accounting for Carbon Emission Allowances: An Empirical Analysis in the EU ETS Phase 3. Social and Environmental Accountability Journal 42:1-2, pages 93-115.
Read now
Rongting Sun, Kaiqi Wang, Xiangjin Wang & Jie Zhang. (2022) China’s Carbon Emission Trading Scheme and Firm Performance. Emerging Markets Finance and Trade 58:3, pages 837-851.
Read now
Carien Van Mourik & Peter Walton. (2018) The European IFRS Endorsement Process – in Search of a Single Voice. Accounting in Europe 15:1, pages 1-32.
Read now
Peter M. Clarkson, Yue Li, Matthew Pinnuck & Gordon D. Richardson. (2015) The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme. European Accounting Review 24:3, pages 551-580.
Read now

Articles from other publishers (17)

Howard Cheung. (2023) Non-monetary double-entry carbon accounting method for entities in emission trading systems. Journal of Cleaner Production 422, pages 138475.
Crossref
Fereshteh Mahmoudian, Dongning Yu, Jing Lu, Jamal A. Nazari & Irene M. Herremans. (2023) Does cost of debt reflect the value of quality greenhouse gas emissions reduction efforts and disclosure?. Journal of International Accounting, Auditing and Taxation 52, pages 100563.
Crossref
Anna Görlitz & Michael Dobler. (2021) Financial accounting for deferred taxes: a systematic review of empirical evidence. Management Review Quarterly 73:1, pages 113-165.
Crossref
Tae Hee Kim, Sun Hye Lee & Petros Vourvachis. (2022) Accounting Standard-Setting for an Emission Trading Scheme: The Korean Case. Journal of Business Ethics 182:4, pages 1003-1024.
Crossref
Rong He, Le Luo, Abul Shamsuddin & Qingliang Tang. (2021) Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement. Accounting & Finance 62:1, pages 261-298.
Crossref
Patricia Milanés-Montero, Esteban Pérez-Calderón & Ana Isabel Dias. (2022) LICENÇAS DE EMISSÃO DE GASES DE EFEITO ESTUFA: TRANSPARÊNCIA DA INFORMAÇÃO FINANCEIRA. Revista de Administração de Empresas 62:1.
Crossref
Patricia Milanés-Montero, Esteban Pérez-Calderón & Ana Isabel Dias. (2022) GREENHOUSE GAS EMISSION ALLOWANCES: FINANCIAL REPORTING TRANSPARENCY. Revista de Administração de Empresas 62:1.
Crossref
Yves Rannou & Pascal Barneto. 2021. Financial Risk Management and Modeling. Financial Risk Management and Modeling 1 31 .
Yonca Ertimur, Jennifer Francis, Amanda Gonzales & Katherine Schipper. (2020) Financial Reporting for Pollution Reduction Programs. Management Science 66:12, pages 6015-6041.
Crossref
Amine Allouah & Omar Besbes. (2020) Prior-Independent Optimal Auctions. Management Science 66:10, pages 4417-4432.
Crossref
CARMEN RAQUEL CÓRDOVA, ANA ZORIO-GRIMA & MARÍA GARCÍA-BENAU. (2018) NUEVAS FORMAS DE REPORTING CORPORATIVO: INFORMACIÓN SOBRE LA HUELLA DE CARBONO EN ESPAÑA. Revista de Administração de Empresas 58:6, pages 537-550.
Crossref
방시영 & Byungseop Yoon. (2018) The Impact of Public Disclosure of Greenhouse Gas Emissions on Corporate Value. The Journal of Business Education 32:2, pages 181-211.
Crossref
Pauline Weetman. (2018) Financial reporting in Europe: Prospects for research. European Management Journal 36:2, pages 153-160.
Crossref
Pascal Barneto, Yves Rannou & Nadine Ricci-Xella. (2017) Comptabilisation de couverture sous IFRS 9 : apports et application au cas des dérivés carbone. Management & Avenir N° 92:2, pages 173-196.
Crossref
Hyungna Oh & Inkee Hong. (2015) The Effects of the Allocation and Accounting Methods of GHG Allowances on Firms' Financial Positions. Environmental and Resource Economics Review 24:3, pages 489-522.
Crossref
Pauline Weetman. (2017) Financial Reporting in Europe: Prospects for Research. SSRN Electronic Journal.
Crossref
Yonca Ertimur, Jennifer Francis & Katherine Schipper. (2017) Financial Reporting for Pollution Reduction Programs. SSRN Electronic Journal.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.