Title: A Study on the Emissions Trading Accounting Policies under Carbon Emissions Trading Systems
Abstract: As an important way to reduce the industrial greenhouse-gas emissions,carbon emissions trading has been adopted in multiple administrative districts in China.The current accounting policies under the EU carbon emissions trading system offer valuable references and experiences for our accounting practices as well as the formulation of our criteria.Through a comparative research,we found that the government subsidy is an ideal accounting method to deal with carbon emissions trading.However,we should limit the use of the follow-up measurement revaluation model for free permits and the use of the market settlement for emissions liabilities at the same time,to realize the harmony between government subsidy and accounting methods,and then regulate the carbon credit's cost accounting of product in manufacturing enterprises accordingly.
Publication Year: 2015
Publication Date: 2015-01-01
Language: en
Type: article
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