Environmentally related impacts on financial reporting: the case of pollution permits in Czech legislative conditions
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F11%3A00001625" target="_blank" >RIV/46747885:24310/11:00001625 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Environmentally related impacts on financial reporting: the case of pollution permits in Czech legislative conditions
Original language description
The submitted paper deals with problems of pollution permits from the view of Czech accounting legislation and implementation of the EU environmental legislation into Czech national law. This situation influences financial accounting and reporting of financial statements. The purpose of financial accounting is to generate financial information about a company in order to provide a basis for transparency and accountability relationships with stakeholders. When examining sustainable development and accountability it is crucial to investigate how environmental issues are dealt with by financial reproting rules, whether and when environmentally induced financial outlays should be classified as assets or as expenses. The paper describes problems of a present situation of recording accounting transactions connected with pollution permits such as a pruchase or donation of permits, their evidence in Czech financial accounting.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
WIT Transactions on Ecology and the Environment
ISSN
1743-3541
e-ISSN
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Volume of the periodical
2011
Issue of the periodical within the volume
147
Country of publishing house
GB - UNITED KINGDOM
Number of pages
10
Pages from-to
433-442
UT code for WoS article
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EID of the result in the Scopus database
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