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

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
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. 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. (en)
Title	Environmentally related impacts on financial reporting: the case of pollution permits in Czech legislative conditions Environmentally related impacts on financial reporting: the case of pollution permits in Czech legislative conditions (en)
skos:prefLabel	Environmentally related impacts on financial reporting: the case of pollution permits in Czech legislative conditions Environmentally related impacts on financial reporting: the case of pollution permits in Czech legislative conditions (en)
skos:notation	RIV/46747885:24310/11:00001625!RIV12-MSM-24310___
http://linked.open...avai/predkladatel	Ekonomická fakulta
http://linked.open...avai/riv/aktivita	S
http://linked.open...avai/riv/aktivity	S
http://linked.open...iv/cisloPeriodika	147
http://linked.open...vai/riv/dodaniDat	2012
http://linked.open...aciTvurceVysledku	Horák, Josef Malíková, Olga
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Technická univerzita v Liberci / Ekonomická fakulta
http://linked.open...dnocenehoVysledku	197752
http://linked.open...ai/riv/idVysledku	RIV/46747885:24310/11:00001625
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	greenhouse gases; balance sheet; emissions trading; expenses; intangible fixed assets; emission polluters; financial reporting; environmental accounting; pollution permits; air pollution (en)
http://linked.open.../riv/klicoveSlovo	balance sheet emission polluters emissions trading environmental accounting expenses greenhouse gases intangible fixed assets pollution permits financial reporting air pollution
http://linked.open...odStatuVydavatele	GB - Spojené království Velké Británie a Severního Irska
http://linked.open...ontrolniKodProRIV	[0C40DD761596]
http://linked.open...i/riv/nazevZdroje	WIT Transactions on Ecology and the Environment
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2011
http://linked.open...v/svazekPeriodika	2011
http://linked.open...iv/tvurceVysledku	Malíková, Olga Horák, Josef
issn	1743-3541
number of pages	10 (xsd:int)
http://localhost/t...ganizacniJednotka	24310
is http://linked.open...avai/riv/vysledek of	Environmentally related impacts on financial reporting: the case of pollution permits in Czech legislative conditions Environmentally related impacts on financial reporting: the case of pollution permits in Czech legislative conditions

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