碳排放会计处理及信息披露差异化研究

被引:49
作者
张巧良
机构
[1] 兰州理工大学经济管理学院
关键词
碳排放; 会计实务; 信息披露; 差异分析; 经济后果;
D O I
暂无
中图分类号
F233 [会计工作组织与制度];
学科分类号
1202 ; 120201 ;
摘要
公认会计准则缺位使得与碳排放权有关的资产、负债的确认与计量、排放配额远期买卖合约的会计处理存在重大差异;报告边界和营运边界界定的不可比,影响了信息披露的质量。碳排放权的政治特性决定了会计准则制定必须更多地关注会计的目标,决策有用性要求企业以供应链为基础区别排放源,同时披露基于控制权和股权比例的排放信息,通过管理层讨论与分析实现碳排放报告与主流财务报告的有效融合。
引用
收藏
页码:110 / 115
页数:6
相关论文
共 8 条
[1]  
Accounting for issued tradable offsets. IASB. http://www.iasb.org/Curent+Projects/IASB+Projects/Emission+Trading+Schemes/Meeting+Summaries+and+Observer+Notes/IASB+March+2009.htm . 2009
[2]  
Accounting for Emissions Trading Schemes. IASB. http://www.iasb.org/Current+Projects/IASB+Projects/Govern-ment+Grants/Meeting+Summaries+and+Observer+Notes/IASB+Meeting+December+2007.htm . 2007
[3]  
Trouble-Entry Accounting-Revisited:Uncertainty in Accounting for the Emission Trading Scheme and CertifiedEmission Reductions. IETA. http://www.ieta.org/ieta/www/pages/getfile.php?docID=2535 . 2007
[4]  
Investor Research Project-Investor use of CDP Data. Mercer. http://www.cdproject.net/CDPResults/67329204GDPlnvestorResearchProject2009.pdf . 2009
[5]  
The greenhouse gas protocol:a corporate accounting andreporting standard. WBCSD. . 2004
[6]  
Corporate Responses in an Emerging Climate Regime:The Institutionalizationand Commensuration of Carbon Disclosure. Ans Kolk,David Levy,Jonatan Pinkse. European Accounting Review . 2008
[7]  
Carbon Disclosure Project Report 2009——China 100. CDP. http://www.wwf.com.cn/wwfpress/publication/cli-mate/CDPChina2009.pdf . 2009
[8]  
Carbon Disclosure Project Report 2008——China 100. CDP. http://www.cdproject.net/en-US/Results/Pages/Investors-2008-Reports.aspx . 2008