碳排放会计处理及信息披露差异化研究

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。

Research on the Divergence of Accounting Treatment and Information Disclosure about Carbon Emission

The absence of recognized accounting standards results in significant divergences in the accounting treatment of the confirmation of the assets and liabilities related to the right of carbon-emission and the measurement and the forward sale and purchase agreements of emission allowance.The incomparability of the definitions between the report boundaries and the operating boundaries impairs the quality of the information disclosure.More attention should be paid to the accounting goal when formulating account...