Cost of Water Use for Negotiating Rates in Energy Exchanges : Evidence from the Hydroelectric Industry
ABSTRACT: This paper analyzes the importance of the cost of dam water use in hydroelectric generators according to the International Financial Reporting Standard (IFRS) and Management Accounting. Not valuing the use of water from dams would imply undervaluing energy generation service, leading to a...
- Autores:
-
Osorio Agudelo, Jair Albeiro
Naranjo Gil, David
Ripoll Feliu, Vicente
- Tipo de recurso:
- Article of investigation
- Fecha de publicación:
- 2020
- Institución:
- Universidad de Antioquia
- Repositorio:
- Repositorio UdeA
- Idioma:
- eng
- OAI Identifier:
- oai:bibliotecadigital.udea.edu.co:10495/37923
- Acceso en línea:
- https://hdl.handle.net/10495/37923
- Palabra clave:
- Agua - Precios
Water - Prices
Contabilidad de costos
Cost accounting
Generación de energía
Power generation
Precios de la energía
Normas Internacionales de Información Financiera (NIIF)
- Rights
- openAccess
- License
- https://creativecommons.org/licenses/by/4.0/