TY  - RPRT 
AU  - Giordano Spring, Sophie
AU  - Larrinaga González, Carlos
AU  - Rivière Giordano, Géraldine
PY  - 2024
UR  - http://hdl.handle.net/10259/9161
AB  - The dataset for this study consists of public documents dealing with accounting for emission rights produced between 2003 and 2016. The dataset obtained from the EFRAG and IFRS archives consists in 68 primary documents (referenced in...
LA  - eng
A3  - Universidad de Burgos
KW  - Accounting for emission rights
KW  - Carbon accounting
KW  - Pollutant pricing mechanisms
KW  - Emission trading schemes
KW  - Field-configuring events
KW  - Accounting regulation
KW  - IFRS
KW  - EFRAG
KW  - Comercio
KW  - Commerce
KW  - Contaminación
KW  - Pollution
KW  - Economía
KW  - Economics
TI  - Supplementary material to Field-configuring events and the failure to standardise accounting for emissions
DO  - 10.36443/10259/9161
ER  -