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《Climate Change Australia》由會員上傳分享，免費在線閱讀，更多相關(guān)內(nèi)容在學術(shù)論文-天天文庫。
1、ClimatechangeCurrentaccountingandtaxissuesforAustralianbusinessleadersAUSTRALIAKPMGreviewsclimatechangetaxation,accountingandcorporatereportingissuesrelevanttothecapitalmarketsintheleaduptothe2010introductionofemissionstradingContentsIntroduction................................
2、....................................4Ataglance......................................................................6Accountingandreporting–gettingthemessageacross...........................................7Tax–removingtheimpedimentsandkickstartingchange........................
3、.......................12SometaxconsiderationsforAETSparticipants...........15Taxincentivestoconsider............................................18?2008KPMG,anAustralianpartnershipandamemberfirmoftheKPMGnetworkofindependentmemberfirmsaffiliatedwithKPMGInternational,aSwisscooper
4、ative.Allrightsreserved.KPMGandtheKPMGlogoareregisteredtrademarksofKPMGInternational.LiabilitylimitedbyaschemeapprovedunderProfessionalStandardsLegislation.Glossaryoftermsandabbreviations?AASB–AustralianAccountingStandardsBoard?AETS–AustralianEmissionsTradingScheme?ATO–Australi
5、anTaxationOffice?CDLI–ClimateDisclosureLeadershipIndex?CDM–CleanDevelopmentMechanism?CDP–CarbonDisclosureProject?CDSB–ClimateDisclosureStandardsBoard?CERs–CertifiedEmissionsReductions?CEO–ChiefExecutiveOfficer?CO-e–Carbondioxideequivalent2?EACs–EarlyActionCredits?ERUs–Emissions
6、ReductionUnits?ETS–EmissionsTradingScheme?EU–EuropeanUnion?FBT–FringeBenefitsTax?FTC–FuelTaxCredits?GHG–GreenhouseGas?GST–GoodsandServicesTax?IASB–InternationalAccountingStandardsBoard?IFRIC–InternationalFinancialReportingInterpretationsCommittee?IFRS–InternationalFinancialRepo
7、rtingStandards?JI–JointImplementation?M&A–mergersandacquisitions?MRET–MandatoryRenewableEnergyTarget?NGER–NationalGreenhouseandEnergyReporting?P&L–profitandloss?R&D–researchanddevelopment?RECs–RenewableEnergyCertificates?TOFA–TaxationofFinancialArrangementsStages3and4?WBCSD–Wor
8、ldBusinessCouncilforSustainableDevelopment?WRI–WorldRe
