Carbon accounting framework for decarbonising : a fair value measurement approach for financial reporting in India
Year of publication: |
2022
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Authors: | Patel, Sanjay Kumar ; Kumari, Poonam |
Published in: |
International journal of green economics : IJGE. - Genève : Inderscience Enterprises, ISSN 1744-9936, ZDB-ID 2232950-X. - Vol. 16.2022, 2, p. 204-218
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Subject: | fair value measurement | carbon pricing | polluters pay principle | accounting reports | exploratory factor analysis | regression analysis | India | Treibhausgas-Emissionen | Greenhouse gas emissions | Indien | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Messung | Measurement |
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