从低硫到低碳:国际排放权会计发展述评

发布时间：2018-12-06 08:50

【摘要】：美国的酸雨计划为世界排放权交易,包括当今最大的碳排放交易机制EU ETS开创了先河。虽然国会没有通过全国性的碳排放交易机制,但仍有不少州政府联合启动了区域性减排计划。FERC的账户统一系统是美国目前唯一的排放权会计指南,但该指南造成了对政府分配的和购买的配额的会计处理不一致。FASB希望通过EITF 03-14解决总量交易机制的排放权交易会计问题,但因种种原因被取消。此后,SFAS 153的发布是否适用于有效年份互换受到了关注,IASB曾经发布的《IFRIC 3排放权》解释公告因导致财务报告不匹配也最终被废止。FASB工作人员认为排放权是无形资产,但SEC工作人员建议不要反对存货模型,实践也表明美国公司大体上追随无形资产或存货模型,会计方法呈现差异化。排放交易机制项目缓慢进展着,准则制定者面临了一系列挑战。
[Abstract]:The acid rain program in the United States has pioneered the world's emissions trading, including EU ETS, today's largest carbon trading mechanism. Although Congress has failed to pass a national carbon trading scheme, a number of state governments have jointly launched regional emissions reduction plans. FERC's account Harmonization system is currently the only accounting guide for emissions rights in the United States. But the guidelines have resulted in inconsistent accounting of government-allocated and purchased quotas. FASB hopes to address the issue of emissions trading through EITF 03-14, but for a variety of reasons it has been cancelled. Since then, concern has been raised as to whether the release of SFAS 153 applies to valid year swaps, and IASB's release of the IFRIC 3 emission rights explanation was eventually abolished because of mismatches in the financial statements. FASB staff considered emissions rights to be intangible assets. But SEC staff advised against inventory models, and practice has shown that U.S. companies generally follow intangible assets or inventory models, and accounting methods are differentiated. Emissions trading schemes are moving slowly, and standard-setters face a series of challenges.
【作者单位】：中央财经大学会计学院;
【分类号】：F234;F205

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