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essay代写,The relevance of carbon accounting to financial

 
[摘 要]:The relevance of carbon accounting to financial accounting Background According to UNFCCC, The Kyoto Protocol is an international agreement linked to the United Nations Framework Convention on Climate Change. The Kyoto Protocol was adopted..The relevance of carbon accounting to financial accounting Background According to UNFCCC, “The Kyoto Protocol is an international agreement linked to the United Nations Framework Convention on Climate Change. The Kyoto Protocol was adopted in Kyoto, Japan, on 11 December 1997 and entered into force on 16 February 2005.” “Under Kyoto Protocol, many industrialized nations made binding commitments to reduce greenhouse gas (GHG) emissions to 5.2 percent below their 1990 levels during the 2008-2012 timeframe” (Dutta & Lawson, 2008).Redefining Progress-The Nature of Economics asserted, Carbon emissions accounting has played a very important role in international activity, as it is the way by which nations comply with the Kyoto Protocol. Besides, carbon accounting also is a means to better measure an organisation’s environmental impacts as well as opportunity costs related to the depletion of natural resources and the effects of pollution (Dutta & Lawson, 2008).Having ratified the Kyoto Protocol, the EU adopted a cap-and-trade trading system by which carbon emission allowances are traded in free market (Dutta & Lawson, 2008). Carbon emission then becomes a financially material commodity which can be traded in the carbon market, so there is a stronger need to properly define, measure, account for, audit and report its value in the consistent way similar to the other physical commodities and financial instruments (Aldersgate Group, 2007).The IASB issued IFRIC 3 on ‘Emission Rights’ in December 2004, but then it was withdrawn in June 2005. The main reason for withdrawal was the application of IFRIC 3 created measurement mismatches between assets (Emission Allowance) and liabilities (Provision for Emission) (NZICA, 2005). Though the IASB and the Financial Accounting Standards Board (FASB) have launched a joint project on carbon reporting and carbon emission accounting models, they have not published a conclusion so far (KPMG, 2008). IASB (2010) noted that, following the withdrawal of IFRIC 3 on Emission Rights, there was a risk of various accounting practices for emission trade scheme that would weaken the comparability and usefulness of financial statements. ACCA (2009) also pointed out that, a number of different methodologies and approaches to measure and account for carbon emission are used by different disclosing companies because of no specific or common carbon reporting or accounting standards, so comparability of carbon disclosure among data setters is difficult. Besides, the current carbon reporting is made on a voluntary basis without uniform standards (Dutta & Lawson, 2008). Consequently, many companies still are confused about the appropriate accounting treatment complying with both International Financial Reporting Standards (IFRS) and generally accepted accounting principles (GAAP). Therefore, accounting for GHG remains a challenge, in which market participants are going to wait for a clear guidance from accounting standards bodies (Deloitte, 2007). Though accounting standards bodies have not provided generally accepted protocols for carbon emission or emission trading, ISO launched ISO 14064 – greenhouse gases standard in 2002 and published it in 2006 as a solution to address the above problems (ISO, 2006).ISO 14064 consists of three standards, as an integrated set of tools aimed at reducing GHG emission and guidance for quantifying, reporting, monitoring and verification of GHG 

[摘要]:碳会计财务会计背景,根据“联合国气候变化框架公约”的相关性,与联合国气候变化框架公约“”京都议定书“是一项国际协议。 “京都议定书”采纳..相关的碳会计财务会计背景,根据“联合国气候变化框架公约”,“京都议定书”是一项国际协议,向联合国气候变化框架公约“。 1997年12月11日在日本京都通过了“京都议定书”,并于2005年2月16日生效。“根据”京都议定书“,许多工业化国家作出有约束力的承诺,减少温室气体(GHG)排放量的5.2%,低于1990年的水平在2008-2012年的时间内“(杜塔和劳森,2008)。重新界定进步经济学的本质断言,碳排放核算,在国际活动中发挥了非常重要的作用,因为它是通过何种方式与”京都议定书“的国家遵守。此外,碳核算,也就是更好地衡量一个组织的环境影响,以及机会成本的耗竭自然资源和污染(杜塔和劳森,2008)的影响有关的手段,经批准“京都议定书”,欧盟通过了一个在自由市场买卖碳排放限额的上限和贸易交易系统(杜塔劳森,2008)。碳排放量,然后成为一个财政材质的商品,可以在碳市场交易,所以需要正确地定义,衡量,帐户,审计和报告其价值一致的方式类似于其他实物商品和金融工具(集团Aldersgate,2007年)。国际会计准则委员会颁布的国际财务报告诠释委员会3“排放权”于2004年12月,但随后在2005年6月被撤销。撤出的主要原因是应用国际财务报告诠释委员会第3号资产(发射津贴)及负债(排放拨备)(NZICA,2005年)创建的测量之间的不匹配。虽然国际会计准则理事会和美国财务会计准则委员会(FASB)联合推出了碳排放报告和碳排放会计模式的项目,他们已经发表了结论到目前为止(毕马威会计师事务所,2008年)。国际会计准则委员会(2010)指出,国际财务报告诠释委员会3排放权退出后,有一个风险的排放权交易计划,将削弱财务报表的可比性和实用性的各种会计实务。 ACCA(2009)也指出,一些碳排放量来衡量和考虑不同的方法和途径,因为没有特定的或通用的碳排放报告或会计准则,所以碳信息披露的可比性数​​据制定者之间的不同的披露公司所使用的是困难。此外,目前的碳排放报告是由无统一标准(2008)杜塔劳森,在自愿基础上。因此,许多公司仍然感到困惑的适当会计处理符合两个国际财务报告准则(IFRS)及一般公认会计原则(GAAP)。因此,占温室气体排放仍然是一个挑战,市场参与者要等待一个明确的指导,从会计标准制定机构(德勤,2007年)。虽然没有普遍接受的会计标准制定机构的碳排放量或排放交易协议,ISO推出了ISO 14064 - 在2002年的温室气体排放标准,并在2006年出版,作为一个解决方案来解决上述问题(ISO 2006)。由ISO 14064三个标准,作为一套集成的工具,旨在减少温室气体排放的量化和指导,报告,监测和核查温室气体

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