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

摘要

Low-carbon 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.