Impact of Emission Allowances on Capital Structure of the Company

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F12%3A%230001887" target="_blank" >RIV/46747885:24310/12:#0001887 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Impact of Emission Allowances on Capital Structure of the Company

Original language description

The paper is focused on problems of emission allowances and their impact on capital structure of the company. It analyzes the impact of this part of intangible assets on liabilities - equity and debts. The paper examines ways of recording of accounting transaction in accordance with present accounting legislation valid in the Czech Republic from the view of financial accounting. There is presented proposal of new methodology focused on recording of accounting transactions connected with emission allowances due to better presentation of the principle true and fair view..

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

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Continuities

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Publication year

2012

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

ACC Journal

ISSN

1803-9782

e-ISSN

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Volume of the periodical

18

Issue of the periodical within the volume

2

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

7

Pages from-to

48-54

UT code for WoS article

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EID of the result in the Scopus database

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