INTERNATIONAL CONVERGENCE OF GOVERMENT GRANTS: A STUDY OF GHG EMISSION RIGHTS

Detalhes bibliográficos
Autor(a) principal: Mateos, Ana Isabel
Data de Publicação: 2010
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Universo Contábil
Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1695
Resumo: The necessity of comparable financial information at international level in a global market of capitals is doubtless. Such information must be elaborated under high quality standards in order to achieve its objective, being essential the IASB and FASB participation in the elaboration. Since Norwalk Agreement in 2002, FASB and IASB are conducting new projects to elaborate high quality international accounting standards. The objective of this paper is to show the convergence process, in particular the state of IAS 20 Government Grants and the accounting of GHG Emission Rights. A depth revision of IAS 20 is needed in order to eliminate inconsistencies with the Conceptual Framework and to unify criteria that allow us to obtain comparable and useful financial statements form those companies that participate in different Schemes of Tradable Permits.
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spelling INTERNATIONAL CONVERGENCE OF GOVERMENT GRANTS: A STUDY OF GHG EMISSION RIGHTSCONVERGENCIA INTERNACIONAL EN MATERIA DE SUBVENCIONES: REFERENCIA A LOS DERECHOS DE EMISIÓN DE GEIInternational convergenceGoverment grantsEmission rightsKioto ProtocolConvergencia internacionalSubvencionesDerechos de emisiónProtocolo de Kioto.The necessity of comparable financial information at international level in a global market of capitals is doubtless. Such information must be elaborated under high quality standards in order to achieve its objective, being essential the IASB and FASB participation in the elaboration. Since Norwalk Agreement in 2002, FASB and IASB are conducting new projects to elaborate high quality international accounting standards. The objective of this paper is to show the convergence process, in particular the state of IAS 20 Government Grants and the accounting of GHG Emission Rights. A depth revision of IAS 20 is needed in order to eliminate inconsistencies with the Conceptual Framework and to unify criteria that allow us to obtain comparable and useful financial statements form those companies that participate in different Schemes of Tradable Permits. Es indudable la necesidad de una información financiera comparable a nivel internacional en un mercado de capitales global. Dicha información debe ser elaborada bajo unos estándares de alta calidad para que cumplan su objetivo, siendo la participación del IASB y el FASB clave en dicha elaboración. Desde los acuerdos de Norwalk en 2002, FASB e IASB están coordinando sus agendas de trabajo y desarrollando proyectos conjuntos para la elaboración de unos estándares internacionales de alta calidad. El objetivo del presente trabajo es presentar dicho proceso de convergencia, y en particular la situación de la NIC 20 sobre Subvenciones dada la trascendencia de ésta en el registro contable de los Derechos de Emisión de Gases de Efecto Invernadero. En particular, y respecto al tema que nos ocupa, se necesita una revisión en profundidad de la NIC 20 sobre Subvenciones para eliminar las inconsistencias actuales con el Marco Conceptual y así unificar criterios para conseguir que las empresas que participan en los diferentes Esquemas de Comercio de Derechos de Emisión elaboren estados financieros comparables y útiles en los procesos de decisión empresarial.Universidade Regional de Blumenau2010-02-03info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/169510.4270/ruc.20106Revista Universo Contábil; v. 6 n. 1 (2010); 156-1701809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1695/1157Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessMateos, Ana Isabel2011-02-03T11:19:50Zoai:ojs.bu.furb.br:article/1695Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2011-02-03T11:19:50Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false
dc.title.none.fl_str_mv INTERNATIONAL CONVERGENCE OF GOVERMENT GRANTS: A STUDY OF GHG EMISSION RIGHTS
CONVERGENCIA INTERNACIONAL EN MATERIA DE SUBVENCIONES: REFERENCIA A LOS DERECHOS DE EMISIÓN DE GEI
title INTERNATIONAL CONVERGENCE OF GOVERMENT GRANTS: A STUDY OF GHG EMISSION RIGHTS
spellingShingle INTERNATIONAL CONVERGENCE OF GOVERMENT GRANTS: A STUDY OF GHG EMISSION RIGHTS
Mateos, Ana Isabel
International convergence
Goverment grants
Emission rights
Kioto Protocol
Convergencia internacional
Subvenciones
Derechos de emisión
Protocolo de Kioto.
title_short INTERNATIONAL CONVERGENCE OF GOVERMENT GRANTS: A STUDY OF GHG EMISSION RIGHTS
title_full INTERNATIONAL CONVERGENCE OF GOVERMENT GRANTS: A STUDY OF GHG EMISSION RIGHTS
title_fullStr INTERNATIONAL CONVERGENCE OF GOVERMENT GRANTS: A STUDY OF GHG EMISSION RIGHTS
title_full_unstemmed INTERNATIONAL CONVERGENCE OF GOVERMENT GRANTS: A STUDY OF GHG EMISSION RIGHTS
title_sort INTERNATIONAL CONVERGENCE OF GOVERMENT GRANTS: A STUDY OF GHG EMISSION RIGHTS
author Mateos, Ana Isabel
author_facet Mateos, Ana Isabel
author_role author
dc.contributor.author.fl_str_mv Mateos, Ana Isabel
dc.subject.por.fl_str_mv International convergence
Goverment grants
Emission rights
Kioto Protocol
Convergencia internacional
Subvenciones
Derechos de emisión
Protocolo de Kioto.
topic International convergence
Goverment grants
Emission rights
Kioto Protocol
Convergencia internacional
Subvenciones
Derechos de emisión
Protocolo de Kioto.
description The necessity of comparable financial information at international level in a global market of capitals is doubtless. Such information must be elaborated under high quality standards in order to achieve its objective, being essential the IASB and FASB participation in the elaboration. Since Norwalk Agreement in 2002, FASB and IASB are conducting new projects to elaborate high quality international accounting standards. The objective of this paper is to show the convergence process, in particular the state of IAS 20 Government Grants and the accounting of GHG Emission Rights. A depth revision of IAS 20 is needed in order to eliminate inconsistencies with the Conceptual Framework and to unify criteria that allow us to obtain comparable and useful financial statements form those companies that participate in different Schemes of Tradable Permits.
publishDate 2010
dc.date.none.fl_str_mv 2010-02-03
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1695
10.4270/ruc.20106
url https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1695
identifier_str_mv 10.4270/ruc.20106
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1695/1157
dc.rights.driver.fl_str_mv Copyright (c) 2014 Revista Universo Contábil
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2014 Revista Universo Contábil
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Regional de Blumenau
publisher.none.fl_str_mv Universidade Regional de Blumenau
dc.source.none.fl_str_mv Revista Universo Contábil; v. 6 n. 1 (2010); 156-170
1809-3337
1809-3337
reponame:Revista Universo Contábil
instname:Universidade Regional de Blumenau (FURB)
instacron:FURB
instname_str Universidade Regional de Blumenau (FURB)
instacron_str FURB
institution FURB
reponame_str Revista Universo Contábil
collection Revista Universo Contábil
repository.name.fl_str_mv Revista Universo Contábil - Universidade Regional de Blumenau (FURB)
repository.mail.fl_str_mv ||universocontabil@furb.br
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