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Accounting of emission allowances: Accounting treatment of emission allowances, an investigation of Swedish companies.
Jönköping University, Jönköping International Business School.
Jönköping University, Jönköping International Business School.
2017 (English)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

Abstract

 

Background:          

Greenhouse gases are an evident threat to society and needs to be coped with. The European Union tries to reduce greenhouse gas emissions from European companies with an EU Emission Trading System, by forcing companies to have allowances to cover all of their greenhouse gas emissions. There is no harmonized accounting standard, for emission allowances, the financial statements might become incomparable for stakeholders, hence the usefulness of the financial statements decreases. However, there has been changes on the market for emission allowances and also in the Swedish accounting regulations which might have had an impact on the harmonized accounting.

                                        

Purpose:

The intention with this thesis is to investigate if the accounting of emission allowances, in Swedish companies, has been more harmonized after the implementation of the K3-framework and phase 3 in EU Emission Trading System. By comparing the annual reports, the financial statements, with associated notes, and management reports from the fiscal year 2012 and 2015.

 

Method:

This thesis has used a quantitative measurement of accounting from the financial statements and the management reports, hence no standpoint have been taken about the quality of the information. The timespan of the study was the year of 2012 and 2015, and 80 Swedish companies that are registered for emission allowances was investigated.  The measurements have been based on if there are accounts for emission allowances and where in the financial statements these accounts are. There has also been a measurement of number of sentences that concerns Emission allowances that are disclosed in the reports.

 

 

Conclusion:

The results show that there is a need for a harmonized accounting standard within the field of emission allowances. When comparing the results there is still a diverse view of how to account for emission allowances or if to even account for them at all. The changes that occurred during the timespan of this thesis that assumed that the accounting would have become more harmonized turned out to be inaccurate. 

Place, publisher, year, edition, pages
2017. , 58 p.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-35703ISRN: JU-IHH-FÖA-2-20170485OAI: oai:DiVA.org:hj-35703DiVA: diva2:1104466
Subject / course
IHH, Business Administration
Examiners
Available from: 2017-06-27 Created: 2017-06-01 Last updated: 2017-06-27Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
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