기후변화협약에 따른 탄소배출권의 회계처리에 관한 연구 = Accounting for Carbon Cap-and-Trade Program under the Climate Change Control Regime

참고문헌 (Reference)

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2 최승필, "탄소배출권 제도설계에 대한 법제도적 검토 - 유럽의 탄소배출권제도를 통한 고찰을 중심으로 -" 한국환경법학회 31 (31): 171-208, 2009

3 김필규, "탄소배출권 관련 금융상품화를 위한 법적 과제" 한국환경법학회 31 (31): 23-48, 2009

4 오오구시 타쿠야, "탄소배출권 거래와 시장" 아카데미프레스 2009

5 박성우, "세계탄소시장 현황 및 전망" 에너지관리공단 온실가스검증원 2009

6 오준근, "기후변화협약에 따른 환경산업관련법제의 개선에 관한 입법론적 고찰" 한국환경법학회 30 (30): 485-515, 2008

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8 지속가능경영원, "국가온실가스 중기감축목표 시나리오에 대한 기업의견조사결과보고서" 2009

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28 노상환, "EU ETS의 탄소배출권 시장 분석" 한국환경정책학회 17 (17): 25-44, 2009

29 Veith, S., J. Werner, and J. Zimmermann, "Competing Accounting Treatments for Emission Rights: A Capital Market Perspective"

30 Perry, T., "Carbon Cap and Trade Programs: Potential U.S. Tax Issues" 23 : 7-10, 2009

31 Hottle, R., "Cap-and-trade vs. Carbon Tax: Formulating an Effective Carbon Accounting System" Global Climate Solutions 2008

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33 Deloitte Touche Tohmatsu, "Accounting for Emission Rights"

34 Ernst & Young, "Accounting for Emission Reductions and Other Incentive Schemes"

35 Schramm, D., "A Federal Midwife: Assisting the States in the Birth of a National Greenhouse Gas Cap-and-Trade Program" 22 : 61-102, 2008