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18.97.14.81
한국어
ENG
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한국회계학회
회계저널
기후변화협약에 따른 탄소배출권의 회계처리에 관한 연구
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기후변화협약에 따른 탄소배출권의 회계처리에 관한 연구
Accounting for Carbon Cap-and-Trade Program under the Climate Change Control Regime
이준규 ( Jun Eq Lee ) , 김문철 ( Moon Chul Kim )
한국회계학회
2010.12
회계저널
vol. 19 iss. 5
1-31(31pages)
UCI
I410-ECN-0102-2012-320-002934109
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기후변화
탄소배출권
무형자산
조건부부채
국제회계기준
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