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Low Carbon Economy
Low carbon economy is causing the implementation and development of carbon markets that affect an increasing organizations number. These markets entail new challenges to accounting practitioners. The aim of this paper is, on the one hand, to know how the financial statements are being affected by the obligations of companies to control and compensate their carbon emissions, by analyzing the different positions adopted by both regulatory organizations and companies in the practice; and, on thedoi:10.4236/lce.2013.41003 fatcat:t25bprxhtbgbjjkydf7znzsd2u