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探析我国碳排放权会计的确认、计量与列报——基于我国《碳排放权交易有关会计处理暂行规定》 被引量:8

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摘要 基于我国《碳排放权交易有关会计处理暂行规定》并结合《碳排放权交易试点有关会计处理暂行规定(征求意见稿)的起草说明》中在会计确认、计量和列报方面存在争议的问题,采用文献法、案例分析法结合具体经济业务,理论联系实务,探析我国在碳排放权会计确认、计量以及列报方面更加合理的处理方法。
作者 王丽
出处 《国际商务财会》 2020年第4期41-47,共7页 Finance and Accounting for International Commerce
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参考文献15

二级参考文献70

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二级引证文献18

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