Author(s)

Qiang Cheng

Corresponding Author

Qiang Cheng

Abstract

With the issue of climate change being concerned by more and more people, greenhouse gas emission trading as a new form of commodity trading has also been rapidly developed. The establishment of a national carbon market will inevitably lead to more frequent and larger trading of carbon emission rights, which will require accounting treatment of corresponding businesses. This paper combines the accounting treatment methods of carbon emission right trading proposed at home and abroad and the relevant provisions of China's accounting standards, hoping to provide reference for the confirmation and measurement of China's carbon emission right trading accounting.

Keywords

Carbon emission trading, Accounting confirmation, Accounting measurement