Accounting for Emissions Trading: How Allowances Appear on the Financial Statements Could Influence the Effectiveness of Programs to Curb Pollution Author Souchik L.E. Journal/Series Boston College Environmental Affairs Law Review | Vol. 39(2); 219 - 444, 30 p. Date 2012 Source IUCN (ID: ANA-085723) Publisher | Place of publication Boston College Law School | Newton Centre, MA, USA ISSN 0190-7034 Document type Article in periodical Language English Field of application International Subject Air & atmosphere Keyword Emissions trading