Environmentally related impacts on financial reporting: the case of pollution permits in Czech legislative conditions

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Environmentally related impacts on financial reporting: the case of pollution permits in Czech legislative conditions

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Environmentally related impacts on financial reporting: the case of pollution permits in Czech legislative conditions

Popis výsledku anglicky

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.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2011

Kód důvěrnosti údajů

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

Název periodika

WIT Transactions on Ecology and the Environment

ISSN

1743-3541

e-ISSN

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Svazek periodika

2011

Číslo periodika v rámci svazku

147

Stát vydavatele periodika

GB - Spojené království Velké Británie a Severního Irska

Počet stran výsledku

10

Strana od-do

433-442

Kód UT WoS článku

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EID výsledku v databázi Scopus

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