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缺乏国际公认的碳排放权会计准则,导致碳排放权会计信息的不可比。国际会计准则理事会下的国际财务报告解释委员会发布的解释公告IFRIC 3,以及美国公认会计准则的排放权会计处理(EITF03-14),都因存在不同程度的缺陷而被取消。在对比碳排放权交易机制基础上,文章分析现有排放权会计的缺陷,提出了基于碳排放权配额持有意图的混合确认和计量方法,将碳排放权资产分别按照自用、交易性和可供出售三类核算,可以解决原有IFRIC 3的计量不匹配和美国公认会计准则不完整确认碳排放权的缺陷,从而提高碳排放会计信息的可比性,为制定我国碳排放权会计准则提供参考。
Lack of internationally accepted accounting standards for carbon emissions, resulting in carbon emissions accounting information is not comparable. Explanatory Notice IFRIC 3 issued by the International Accounting Standards Board (IFRIC) under the International Accounting Standards Board (IFRS) and the US GAAP EITF03-14 have all been canceled due to the existence of various deficiencies. Based on the comparison of the carbon emission trading mechanism, the paper analyzes the defects of the existing emission right accounting and proposes a hybrid confirmation and measurement method based on the intention of holding the carbon emission allowance. According to the carbon emission right asset, For sale three accounting, can solve the measurement of the original IFRIC 3 mismatch and US GAAP incomplete recognition of carbon emissions defects, so as to improve the comparability of carbon accounting information, to provide reference for the development of China’s carbon accounting standards .