Relevant bibliographies by topics / Accounting – Standards

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Accounting – Standards'

Author: Grafiati
Published: 4 June 2021
Last updated: 28 July 2024

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Journal articles on the topic "Accounting – Standards"

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Perera, M. Hector B. "Accounting standards." International Journal of Accounting 31, no. 2 (January 1996): 261–64. http://dx.doi.org/10.1016/s0020-7063(96)90007-2.

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Жердева, О. В., Т. В. Небавская, Э. Т. Махмудова, and Д. Д. Яковенко. "Evolution of leasing accounting: comparison of russian accounting standards with international accounting standards." Innovative economy: information, analytics, forecasts, no. 3 (June 18, 2024): 184–90. http://dx.doi.org/10.47576/2949-1894.2024.3.3.022.

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В статье анализируются сравнительные аспекты лизинговых операций в российской и международной практике. Рассматривается историческое развитие лизинга и его современное состояние. Тема актуальна в условиях роста популярности лизинга как гибкого и эффективного инструмента финансирования, особенно в нестабильной экономической среде. Особое внимание уделяется законодательным особенностям и перспективам развития рынка лизинга в России по сравнению с ведущими мировыми рынками. Также обсуждаются вызовы, с которыми сталкиваются российские компании при переходе на новые стандарты, включая необходимость модернизации правовой базы и повышения квалификации специалистов. Делается вывод о том, что успешная адаптация возможна при условии комплексного подхода, включающего государственную поддержку и активное участие всех заинтересованных сторон, что в итоге способствует интеграции России в глобальную экономику и улучшению инвестиционной привлекательности российских компаний. The article analyzes the comparative aspects of leasing operations in Russian and international practice. The historical development of leasing and its current state is considered. The topic is relevant in the context of the growing popularity of leasing as a flexible and effective financing tool, especially in an unstable economic environment. The challenges faced by Russian companies in the transition to new standards are also discussed, including the need to modernize the legal framework and improve the skills of specialists. The article concludes that successful adaptation is possible under the condition of an integrated approach, including state support and the active participation of all stakeholders, which ultimately contributes to the integration of Russia into the global economy and the improvement of the investment attractiveness of Russian companies.
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Finley, Janene R., and Wayne E. Finley. "Financial Accounting Standards Board Accounting Standards Codification: Implications for Access." Behavioral & Social Sciences Librarian 29, no. 1 (February 24, 2010): 3–14. http://dx.doi.org/10.1080/01639260903571153.

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BARTH, MARY E., WAYNE R. LANDSMAN, and MARK H. LANG. "International Accounting Standards and Accounting Quality." Journal of Accounting Research 46, no. 3 (June 2008): 467–98. http://dx.doi.org/10.1111/j.1475-679x.2008.00287.x.

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Abuzabiba, Ali Kareem Khudhair, and Abbas Muhammad Yassin Al-Tai. "THE IMPACT OF SUSTAINABILITY ACCOUNTING STANDARDS ON THE QUALITY OF ACCOUNTING INFORMATION." International journal of business and management sciences 04, no. 05 (May 1, 2024): 351–66. http://dx.doi.org/10.55640/ijbms-04-05-23.

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The research aims to study the impact of sustainability accounting standards on the quality of accounting information, and then explore ways to apply these standards within the local environment in a way that contributes to enhancing the quality of accounting information for business units in the Iraqi environment, based on the financial reports available for a sample of Iraqi banks and Iraqi insurance companies listed in the Iraqi market. For the securities of (13) banks and (4) insurance companies for the period from 2016-2020, the research variables were measured quantitatively, as sustainability accounting standards were measured by analyzing the content of the financial statements and knowing the extent to which the sample disclosed sustainability indicators in accordance with sustainability accounting standards. Then, the quality of accounting information was measured by using the qualitative characteristics of accounting information approach, and by using the statistical package program SPSS, the suitability of the data for statistical analysis was confirmed through normal distribution tests and that it was free from linear interference.
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Magiera, Frank T. "Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings." CFA Digest 32, no. 3 (August 2002): 62–63. http://dx.doi.org/10.2469/dig.v32.n3.1124.

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Ashbaugh, Hollis, and Morton Pincus. "Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings." Journal of Accounting Research 39, no. 3 (December 2001): 417–34. http://dx.doi.org/10.1111/1475-679x.00020.

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Meeks, Geoff, and G. M. Peter Swann. "Accounting standards and the economics of standards." Accounting and Business Research 39, no. 3 (January 2009): 191–210. http://dx.doi.org/10.1080/00014788.2009.9663360.

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Park, Moon－Gon and Lee, Dong－Young. "Convergence of Accounting Standards." Korea International Accounting Review ll, no. 18 (June 2007): 259–78. http://dx.doi.org/10.21073/kiar.2007..18.012.

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Arora, Gurminder Kaur. "Accounting Standards in India." Journal of Business Thought 12 (December 15, 2021): 75. http://dx.doi.org/10.18311/jbt/2021/28900.

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Dissertations / Theses on the topic "Accounting – Standards"

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Chen, Feng, and 陳峰. "Harmonization of Chinese accounting standards with international accounting standards: necessity, progress andeffectiveness." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2001. http://hub.hku.hk/bib/B42576131.

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Harakeh, Mostafa. "Information asymmetry, accounting standards, and accounting conservatism." Thesis, University of Manchester, 2017. https://www.research.manchester.ac.uk/portal/en/theses/information-asymmetry-accounting-standards-and-accounting-conservatism(1f09d3c2-a25f-40de-8543-e58b80ba0743).html.

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This thesis consists of three self-contained essays, each assessing the interaction between financial accounting and information asymmetry from a different aspect. In the first two essays, I examine how a change in the information environment affects the behavior of market participants. In the third essay, I evaluate the empirical measurement of conditional conservatism in accounting data. Together, these studies contribute to the understanding of the role of financial reporting in mitigating the information gap between stakeholders. In the first essay, I explore the impact of the mandatory adoption of the International Financial Reporting Standards (IFRS) on dividend payout policy and the value relevance of dividends in two Western European economies. I select the UK as a major common-law country (control group) and France as a code-law country (treatment group) in order to implement a difference-in-differences methodology. My findings suggest that IFRS adoption is a major contributor in increasing dividend payouts among code-law firms, compared to common-law firms, due to a greater reduction in information asymmetry following the IFRS mandate. This makes investors in code-law firms more willing to rely on accounting measures of firm performance, thereby causing a significant and material decrease in dividend value relevance among code-law firms relative to common-law firms. In the second essay, I examine the potential for IFRS to influence the market for SEOs. I utilize a difference-in-differences methodology, where the UK (i.e. common-law firms) is the control group and France (i.e. code-law firms) is the treatment group. I argue that IFRS adoption serves to mitigate information asymmetry and improve accounting quality. Accordingly, I find that, following IFRS adoption, earnings management activities decrease among code-law firms prior to issuing SEOs. As a result of the lower levels of earnings management and information asymmetry, I predict and find that the market reaction to issuing SEOs improves significantly for code-law firms following IFRS. Given that equity financing becomes less costly, I find that the propensity to issue new SEOs increases among code-law firms after IFRS adoption. In the third and final essay, I examine the empirical measurement of conditional conservatism (CC) in accounting data. Prior studies have raised serious concerns about the bias in the asymmetric timeliness (AT) measure of CC. This measure, along with the C_Score measure, underpins a large body of empirical research on CC. Thus I endeavor to assess the extent to which prior literature may need to be revised because of its reliance on these measures. In exploring this issue, I replicate prior studies that rely on the AT or the C_Score measure, and then compare the replicated results with those generated by applying the variance ratio (VR) measure of CC, proposed by Dutta & Patatoukas (2017). I show that the AT and the VR measures are associated unconditionally. Furthermore, my findings suggest that the observed variation in the C_Score measure is driven by variation in the bias implicit in the AT measure rather than variation in CC. I also provide evidence showing that the AT measure yields similar conclusions to the VR measure in research designs that model the change in CC following an exogenous change in accounting policy; however, I find that using the AT measure to document cross-sectional differences in CC is highly likely to have given rise to invalid conclusions in a large number of studies.
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Dahawy, Khaled M. "The Relationship between Privatization, Culture, Adoption of International Accounting Standards, and Accounting in Egypt." Thesis, University of North Texas, 1998. https://digital.library.unt.edu/ark:/67531/metadc277672/.

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This study explores how the Egyptian socioeconomic factors impacted the implementation of International Accounting Standards (IASs) in Egypt. Prior research concluded that developing nations have special needs when it comes to accounting and financial reporting and recommended nation-specific analysis. The author adapts Gray's (1988) model, which connects Hofstede's cultural dimensions with accounting practice, to fit the Egyptian environment.
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Peng, Songlan. "The Harmonization of Chinese Accounting Standards with International Accounting Standards: An Empirical Evaluation." VCU Scholars Compass, 2005. http://catalog.hathitrust.org/api/volumes/oclc/100400486.html.

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Chen, Feng. "Harmonization of Chinese accounting standards with international accounting standards : necessity, progress and effectiveness /." Click to view the E-thesis via HKUTO, 2001. http://sunzi.lib.hku.hk/hkuto/record/B42576131.

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Edelmann, Gerhard. "International Accounting Standards and Changes in Accounting Terminology." Department für Fremdsprachliche Wirtschaftskommunikation, WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/144/1/document.pdf.

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The language of accounting is subject to continuous change. One of the reasons for a change in terminology is the introduction of new legal requirements that bring about a change in the underlying concepts and therefore the need for new specific terms. Such a situation was created by the Regulation (EC) No. 1606/2002 on the application of international accounting standards (IAS). This regulation aims at harmonising ac-counting standards and procedures relating to the preparation and presentation of financial statements. It requires all EU companies listed on a regulated stock market to prepare accounts in accordance with IAS for accounting periods beginning on or after 1 January 2005. We look at the texts of the mentioned regulation in several EU languages in order to identify changes regarding the designations of individual items of financial state-ments compared with the traditional terms and to find out whether the changes found differ from language to language. Then we choose the frequently used accounting term property, plant and equipment and compare financial statements published by large companies over a four-year period beginning in 2004 to find out whether there are changes in terminology in the year 2005, i.e. when listed companies were first re-quired to prepare their financial statements in accordance with IAS.
Series: WU Online Papers in International Business Communication Series Two: Business and Economic Terminology
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Grau, Andreas. "Gewinnrealisierung nach International Accounting Standards /." Wiesbaden : Dt. Univ.-Verl, 2002. http://www.gbv.de/dms/zbw/352935693.pdf.

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Bigoy, Céline. "Les IAS (International Accounting Standards)." [S.l.] : [s.n.], 2003. http://www.enssib.fr/bibliotheque/documents/dessid/rrbbigoy.pdf.

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Rapport de recherche bibliographique Diplôme d'études supérieures spécialisées : Ingénierie documentaire : Villeurbanne, ENSSIB : 2003. Rapport de recherche bibliographique Diplôme d'études supérieures spécialisées : Ingénierie documentaire : Lyon 1 : 2003.
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Fritz, Susanne, and Christina Lämmle. "The International harmonisation process of Accounting Standards." Thesis, Linköping University, Department of Management and Economics, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1554.

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Background: Growth in international trade and capital flows has triggered a rising economic integration. Because of these developments there has been an international homogenising effect upon many customs, practices and institutions. In business life it led among other things to a desire to harmonise Accounting Standards among countries.

Purpose: Our purpose is to answer the question: What is the international harmonisation process of Accounting Standards, what is its status quo and how important is the International Accounting Standard Board (IASB) in it?

Realisation: In order to fulfil this purpose, we have chosen a descriptive approach, which is based on secondary data from textbooks, articles and homepages.

Result: The international harmonisation of Accounting Standards is a process, which brings international Accounting Standards into some sort of agreement, in order to achieve a common set of principles, according to which financial statements from different countries are prepared. With the support of the IASB of the European Union (EU), 7000 European companies have to use International Accounting Standards (IAS) beginning 2005. Furthermore, the long existing rejection of IAS of the U.S. seems to change. Co-ordination of agendas of both standard-setting boards (IASB and Financial Accounting Standard Board (FASB) have been announced. We conclude, that the IASB plays a major role in the field of international harmonisation. This could be explained with achievements of the IASB, as for example the International Organisation of Security Commissions (IOSCO) Endorsement, EU regulation or the recent agreement of FASB and IASB to co-ordinate their work.

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Hjelström, Anja. "Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax." Doctoral thesis, Handelshögskolan i Stockholm, Redovisning och Finansiering (B), 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-525.

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Considerable energy and resources continue to be expended on accounting rule-making, particularly through standard setting. This has been the case both at the national and international (global) level for a long time. Despite this, there is continuing dissatisfaction with what has been achieved. Criticism continues to be expressed over the rule-makers, their processes of setting rules as well as the rules being produced. Based on a detailed longitudinal case study of one process of setting an international accounting standard this study suggests a comprehensive model for understanding the (international) accounting standard setting process. In addition to the previously emphasised role of politics, it also recognises the potential significance of learning and executive concerns, as well as significant interactions between these three sub-processes of accounting standard setting. In doing this the suggested model provides a framework for approaching concerns regarding the prospects of, and problems involved in, accounting standard setting as a means of achieving (more) standardised accounting practices. A significant part of this book provides a detailed account explaining why the IASC published a standard on income tax requiring the balance sheet liability method in 1996. This case is especially interesting, not only because income tax constitutes a considerable expense for most companies, but also because the revised standard implied a change in financial accounting practices in most countries. The appendix contains several numerical examples illustrating the difference between alternative methods of accounting for income tax
Diss. Stockholm : Handelshögskolan, 2005
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Books on the topic "Accounting – Standards"

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Blake, John. Accounting standards. London: Longman, 1986.

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Committee, Consultative Committee of Accountancy Bodies Accounting Standards. Accounting standards. London: Institute of Chartered Accountants in England and Wales, 1987.

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Board, Financial Accounting Standards, ed. Accounting standards. Homewood, Ill: Financial Accounting Standards Board, 1991.

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Consultative Committee of Accountancy Bodies. Accounting Standards Committee. Accounting standards. London: Institute of Chartered Accountants in England and Wales, 1988.

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Board, Accounting Standards. Accounting standards. Milton Keynes: Accountancy, 1993.

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Institute of Chartered Accountants in England and Wales. and Coopers & Lybrand (Firm), eds. Accounting standards. London: Institute of Chartered Accountants in England and Wales, 1995.

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Institute of Chartered Accountants in England and Wales. and Coopers & Lybrand (Firm), eds. Accounting standards. London: Institute of Chartered Accountants in England and Wales, 1997.

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Institute of Chartered Accountants in England and Wales., ed. Accounting standards. London: Institute of Chartered Accountants in England and Wales., 1986.

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Institute of Chartered Accountants in England and Wales. Technical Directorate. and Consultative Committee of Accountancy Bodies. Accounting Standards Committee., eds. Accounting standards. London: ICAEW, 1985.

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Peng, Songlan. Chinese accounting standards: The harmonization of Chinese accounting standards with international accounting standards. Saarbrücken: VDM, Müller, 2007.

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Book chapters on the topic "Accounting – Standards"

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Stevens, P., and B. Kriefman. "Accounting Standards." In Work Out Accounting A Level, 51–60. London: Macmillan Education UK, 1995. http://dx.doi.org/10.1007/978-1-349-13781-7_5.

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Simmonds, Andy. "Accounting Standards." In Mastering Financial Accounting, 173–92. London: Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18430-9_9.

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Eggloff, Frank. "International Accounting Standards." In Bilanzierung nach HGB, US-GAAP und IAS im Vergleich, 35–68. Wiesbaden: Gabler Verlag, 1999. http://dx.doi.org/10.1007/978-3-322-82755-5_3.

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Bossert, Rainer, and Ulrich L. Manz. "International Accounting Standards." In Physica-Lehrbuch, 227–36. Heidelberg: Physica-Verlag HD, 1997. http://dx.doi.org/10.1007/978-3-642-61494-1_15.

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Haas, Ingeborg. "International Accounting Standards." In Rückstellungen, 111–77. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6635-3_12.

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Riccardi, Lorenzo. "Accounting Standards for Business Enterprises No. 28—Changes of Accounting Policies and Accounting Estimates and Error Correction." In China Accounting Standards, 217–22. Singapore: Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_32.

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Riccardi, Lorenzo. "Introduction to New Accounting Standards for Business Enterprises." In China Accounting Standards, 1–3. Singapore: Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_1.

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Riccardi, Lorenzo. "Accounting Standards for Business Enterprises No. 6—Intangible Assets." In China Accounting Standards, 45–50. Singapore: Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_10.

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Riccardi, Lorenzo. "Accounting Standards for Business Enterprises No. 7—Exchange of Non-Monetary Assets." In China Accounting Standards, 51–54. Singapore: Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_11.

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Riccardi, Lorenzo. "Accounting Standards for Business Enterprises No. 8—Impairment of Assets." In China Accounting Standards, 55–66. Singapore: Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_12.

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Conference papers on the topic "Accounting – Standards"

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Suzuki, Daisuke, and Junpei Yamada. "Accounting Fraud and Accounting Standards: The Case of Toshiba's Fraudulent Accounting." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.44.

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DUÇI, Ejona. "Applying National Accounting Standards, International Accounting Standards, and Strategic Management Accounting Costing Techniques in Durres SMEs in Albania." In 4th International Conference on Research in Management. Acavent, 2022. http://dx.doi.org/10.33422/4th.icrmanagement.2022.06.100.

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Zhao, Yang. "The Convergence of Chinese Accounting Standards with International Standards." In Proceedings of the 2nd International Conference on Economy, Management and Entrepreneurship (ICOEME 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icoeme-19.2019.16.

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Xusheng, Zhao. "New Accounting Standards and Earnings Conservatism." In ICCIR 2021: 2021 International Conference on Control and Intelligent Robotics. New York, NY, USA: ACM, 2021. http://dx.doi.org/10.1145/3473714.3473775.

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"INTERNATIONAL CONVERGENCE OF ACCOUNTING STANDARDS IN CHINA." In WISSENSCHAFTLICHE ERGEBNISSE UND ERRUNGENSCHAFTEN: 2020. European Scientific Platform, 2020. http://dx.doi.org/10.36074/25.12.2020.v1.30.

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Wang, Lin. "Analysis of the Influence of New Accounting Standards on Enterprise Financial Accounting." In Proceedings of the 2019 4th International Conference on Financial Innovation and Economic Development (ICFIED 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icfied-19.2019.75.

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Zhirong, Shen, and Ji Mengdi. "Accounting Impact of New Income Standards on Income Accounting of Construction Industry Enterprises." In Proceedings of the 2019 4th International Conference on Social Sciences and Economic Development (ICSSED 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icssed-19.2019.106.

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Teller, Pierre. "A model for accounting standards and its applications." In 2008 Second International Conference on Research Challenges in Information Science (RCIS). IEEE, 2008. http://dx.doi.org/10.1109/rcis.2008.4632118.

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"The Development and Comparative Study of Accounting Standards." In 2020 International Conference on Social Sciences and Social Phenomena. Scholar Publishing Group, 2020. http://dx.doi.org/10.38007/proceedings.0001103.

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"Earnings Management and Accounting Standards of Listed Companies." In 2018 International Conference on Economics, Politics and Business Management. Francis Academic Press, 2018. http://dx.doi.org/10.25236/icepbm.2018.20.

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Reports on the topic "Accounting – Standards"

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Cummins, Jason, Trevor Harris, and Kevin Hassett. Accounting Standards, Information Flow, and Firm Investment Behavior. Cambridge, MA: National Bureau of Economic Research, March 1994. http://dx.doi.org/10.3386/w4685.

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Gagnon, Pieter, Elaine Hale, and Brady Cowiestoll. Behind-the-Meter Solar Accounting in Renewable Portfolio Standards. Office of Scientific and Technical Information (OSTI), December 2020. http://dx.doi.org/10.2172/1737535.

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Smolenyak, Barbara E., Madelaine Fusfield, and Janet Stern. Defense Contract Audit Agency Audits of Contractor Compliance with Cost Accounting Standards. Fort Belvoir, VA: Defense Technical Information Center, January 1999. http://dx.doi.org/10.21236/ada375112.

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Peters, Sandra, and Matthew Winters. Comment Letter to FASB on Disaggregation of Income Statement Expenses. CFA Institute, November 2023. http://dx.doi.org/10.56227/23.2.8.

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Rojas-Suárez, Liliana, and Steven R. Weisbrod. Towards an Effective Regulatory and Supervisory Framework for Latin America. Inter-American Development Bank, September 1996. http://dx.doi.org/10.18235/0011587.

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This paper raises fundamental questions about how banks in Latin America ought to be supervised. The concentration of wealth holders in Latin America and the equity markets' resulting illiquidity permit investors who control banks to subvert the intent of capital requirements, even when the bank itself is subject to rigorous accounting standards. A number of policy implications follow from the analysis. Three of policy recommendations derived from this analysis can be successfully implemented in the short run. Latin American supervisors should focus on: improving the markets that already work in Latin America, which currently are markets for bank liabilities; severely limiting public safety nets for bank liabilities so that risky banks face a high price for raising liabilities; and encouraging macroeconomic policies to play a much more important role in restraining bank risk in Latin America than in the industrial countries.
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Lewis, Alan, and Suzanne Greene. GLEC Framework for Logistics Emissions Accounting and Reporting. Smart Freight Centre, July 2019. http://dx.doi.org/10.46461/glecframework.

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The Global Logistics Emissions Council Framework is the industry standard for calculating and reporting carbon emissions from freight transportation consistently across supply chains. The method is in alignment with Greenhouse Gas Protocol, Global Green Freight Action Plan, CDP, and the Science-Based Targets initiative.
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Bastidas Hernández, Fernanda. Diferencias normativas en el tratamiento contable y fiscal de ingresos. Ediciones Universidad Cooperativa de Colombia, December 2022. http://dx.doi.org/10.16925/gcnc.41.

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La presente nota de clase tiene por objetivo analizar el marco normativo respecto al reconocimiento y la medición de los ingresos bajo los estándares internacionales de información financiera para el Grupo 2 vs. ingresos bajo las normas tributarias para efecto de declaración de renta en Colombia. Las Normas Internacionales de Información Financiera (NIIF) corresponden a los principios contables y estándares técnicos establecidos por la International Accounting Standards Board (IASB), cuyo objetivo consiste en armonizar la normativa contable en el ámbito internacional. Es pertinente resaltar que en los marcos regulatorios que existen en Colombia los ingresos provienen del incremento en el patrimonio, sin que este incremento esté relacionado con el aporte de socios; sin embargo, el reconocimiento y la medición contemplan algunas diferencias que bajo la norma internacional se deben cumplir, como son los elementos de control, la transferencia de riesgos y ventajas, la fiabilidad en la medición, la probabilidad en los beneficios económicos recibidos y la identificación de costos en que se incurra y grados de terminación para el caso de ingresos por prestación de servicios. La norma fiscal determina valores nominales como factor principal de reconocimiento, independientemente de la transferencia de riesgos y ventajas. La importancia de conocer y analizar la diferencia de los elementos contables y fiscales relacionados con los ingresos es fundamental debido a la disminución de índices de error en la identificación de la rentabilidad financiera para las organizaciones y el reporte correcto de ingresos para efectos de declaración de renta, evitando así posibles sanciones por omisión de ingresos o por corrección en liquidación de impuestos. Conviene recordar que en contabilidad resalta la esencia sobre la forma, mientras que fiscalmente prima la forma sobre la esencia.
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8

Chepeliev, Maksym. A Revised CO2 Emissions Database for GTAP. GTAP Research Memoranda, June 2022. http://dx.doi.org/10.21642/gtap.rm37.

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Since GTAP 5 Data Base, a special satellite account that estimates CO2 emissions from fossil fuel combustion has been developed (Lee, 2002). A corresponding approach to the estimation of emissions has remained unchanged since then and relies on the Tier 1 method of the 1996 IPCC Guidelines (IPCC/OECD/IEA, 1997). However, a number of concerns regarding discrepancies between GTAP CO2 emissions data and other international data sources, such as EDGAR and IEA, have been raised. In this paper, we compare GTAP CO2 emissions data with other international data sources and quantify the revealed discrepancies. To address the identified differences, we develop and implement a revised emissions accounting framework based on the Tier 1 method of the 2006 IPCC Guidelines. Our revised approach includes estimation of emission factors at a more granular commodity level than implemented in the standard GTAP 10A Data Base. Two additional refinements include an updated accounting of emissions from blast furnaces and other recovered gases, as well as a more transparent treatment of CO2 emissions from flaring. We implement an updated emissions accounting framework for the case of GTAP 11 energy database and show that it helps to substantially reduce discrepancies between GTAP and other international data sources both at the global and country levels.
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9

Walmsley, Terrie, and Peter Minor. MyGTAP Model: A Model for Employing Data from the MyGTAP Data Application—Multiple Households, Split Factors, Remittances, Foreign Aid and Transfers. GTAP Working Paper, December 2013. http://dx.doi.org/10.21642/gtap.wp78.

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The GTAP standard model has proved a useful analysis tool and data source for over 20 years. The GTAP model has been updated overtime, but it maintains the structure of a single regional household, with income distributed into three components: government, private and savings-investment expenditures. There has been a need for a more detailed accounting system, especially as it relates to estimating the potential impacts of policies and global shocks on poverty, sustainable and inclusive growth. This paper presents an extension to the GTAP model and its accounting framework to implement distinct and multiple households, split factors of production, foreign aid and remittances, government and household transfer. The model and associated accounting links a household’s expenditure to factor incomes (through ownership shares) and taxes. Government expenditure is linked to taxes and foreign aid. The MyGTAP model provides the user more flexibility in: the treatment of government and household savings and spending; the selection of a linear expenditure systems (LES) or a constant difference of elasticities (CDE) demand function\s. The model is incorporated into a RunGTAP application which supports many of RunGTAP’s popular programs such as alter-tax, GTAPview and others. The introduction of a split regional household (which does not require splitting data for every region) supports economic analysis based on detailed households, government, factor income, remittances, foreign aid and income transfers. The code can be modified to include multiple regions with unique household structures. This paper documents the model and accounting framework for the use of data output from the MyGTAP data splitting program. It is intended to be used in tandem with a complimentary paper and programs found in:"MyGTAP Data Program: A Program for Customizing and Extending the GTAP Database”, GTAP Working Paper No. 79, by Minor, Peter and Terrie Wamsley 2013.
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Rickels, Wilfried. Database and report on currently already existing or announced ocean NETs projects, including a world map of projects. OceanNets, August 2022. http://dx.doi.org/10.3289/oceannets_d1.8.

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Emissions trading systems (ETS) and markets usually do not allow for the inclusion of carbon dioxide removal (CDR) activities and if they do, removal activities are primarily restricted to afforestation. The New Zealand emission trading system (NZ ETS), for examples, integrates afforestation, and the California Low-Fuel Standard, the Quebec ETS and the Chinese ETS permit the restricted inclusion of afforestation offsets. Furthermore, the California Low-Carbon Fuel Standard System allows for the inclusion of removal via Direct Air Capture. In combination with the 45Q tax credit program, the largest incentives for CDR via Negative Emissions Technologies (NETs) are currently provided in the US. However, both do not yet allow for the inclusion of ocean-based carbon removal. Hence, we provide first a brief overview about the NZ ETS and its inclusion of afforestation, pointing out that the concept will likely not be applicable to ocean-based CDR with the potential exemption of blue carbon projects. Second, we discuss the 45Q tax credit program, the California Low-Fuel Standard System, and the California Compliance Offset Scheme. Third, we provide an overview about the company database related to ocean-based carbon removal. Fourth, we briefly look at the voluntary carbon market, providing some insights for carbon removal accounting.
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