International Journal of Commerce and Management Research

International Journal of Commerce and Management Research






ISSN: 2455-1627


International Journal of Commerce and Management Research
International Journal of Commerce and Management Research
Vol. 6, Issue 1 (2020)

Carbon credit accounting and India


Puja Mohanty, Dr. Bhagban Das

This paper analyses the current regulations in carbon accounting in Indian contest. Secondly analysis the Carbon credits certificates which are issued for certifying emission reduction. These certificates are purchased by the companies of developed countries which are traded in international market. This certificate is an agreement with Kyoto protocol in order to cut down GHGs emission with the most cost effective way. Carbon credit is an intangible asset and it is also a financial instrument which treated as asset in the balance sheet until they are sold in the market. At last evaluate Indian carbon accounting regulations and its implementation with the proposed guidelines.
Pages : 106-109 | 299 Views | 60 Downloads
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