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Elementos para la contabilización de proyectos MDL en países no-anexo I, caso: Argentina

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  • Perossa, Mario Luis

Abstract

El objeto del presente trabajo tiene por finalidad presentar propuestas para el debate y la reflexión sobre ciertos temas relacionados con la contabilización de algunos instrumentos surgidos a partir de la puesta en marcha del Protocolo de Kyoto, mas precisamente sobre el Mecanismo para un Desarrollo Limpio (MDL), que es el instrumento aplicable a aquellos países (que como en el caso de la República Argentina, firmaron y ratificaron el mismo) en vías de desarrollo no se encuentra sujeto a regulación sobre reducción de emisiones pero pueden ser objeto de planes de MDL.

Suggested Citation

  • Perossa, Mario Luis, 2008. "Elementos para la contabilización de proyectos MDL en países no-anexo I, caso: Argentina," Gestión Joven "Revista de la Agrupación Joven Iberoamericana de Contabilidad y Administración de Empresas". Young Management "Journal of the Young Iberomerican Group of Accounting and Business Adminis, Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 1, April.
    • Handle: RePEc:ges:articl:2008-10:90-103
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