Accounting recognition and measurement on carbon emissions under Low-carbon economy

摘要：

Lowcarbon economy is recognized as an effective way and inevitable choice of solving current climate change problem in order to reduce greenhouse gas emissions. In the market economy, carbon emissions quantity and carbon emissions right become a scarce commodity , carbon emissions trading has developed rapidly. In China, there is lack of relevant accounting standard to regulate the carbon emissions of the accounting recognition and measurement. This paper stated that carbon emissions should be recognized as intangible asset, respectively, at historical cost and fair value of the mixed measurement model for the initial measurement and subsequent measurement.

关键词： Low-carbon Economy Carbon Emissions Accounting Recognition Accounting Measurement

作者: Jianping Zhang

作者单位: Economic and Management CollegeWuhan UniversityWuhan, China

会议类型: 国际会议

会议名称: 2011 International Conference on Business Management and Electronic Information(2011商业管理与电子信息国际学术会议 BMEI2011)

会议地点: 广州

会议语种:英文

页码: 1-3

在线出版日期: 2011-05-13（万方平台首次上网日期，不代表论文的发表时间）