Work

Accounting Treatment of Green Certificates

Year: 2013

Type: article

Abstract: The main point of this paper is about how to measure and report the green certificates, the applicable accounting treatment according with the lenght of detention in heritage of those certificates, long or short term. Also, the paper includes clarifications in relation to their fiscal treatment. There is presented the normative act which regulates the accounting records and used accounts for purchase, reception with free title and cession of green certificates.

Source: Lucrări Științifice Management Agricol

Authors: Diana Dumitrescu, Nicolae BobiÈ›an

Institution: West University of Timişoara

Language: English

Topic: Accounting and Financial Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W2215880378

FWCI:

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Related to: 10