El reconocimiento de los certificados de emisiones reducidas (CER) como un activo intangible

Global conferences to control climate change, such as the Kyoto Conference, have introduced a series of economic instruments that enable organizations to convert the savings of greenhouse gas emissions into potential income sources and funding for them. In Colombia, many companies have joined this m...

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Autores:
Gómez Ramírez, Sonia Milena
Hernández, Diana Marcela
Ríos Venegas, Aura Cristina
Tipo de recurso:
Fecha de publicación:
2012
Institución:
Universidad Santo Tomás
Repositorio:
Repositorio Institucional USTA
Idioma:
spa
OAI Identifier:
oai:repository.usta.edu.co:11634/41154
Acceso en línea:
https://revistas.usantotomas.edu.co/index.php/activos/article/view/1606
Palabra clave:
Climate change
CER
accounting treatment
environmental asset
Rights
License
http://purl.org/coar/access_right/c_abf2