콘텐츠 바로가기
로그인
컨텐츠

Category Open

Resources

tutorial

Collection of research papers and materials on development issues

home

Resources
Economy Economic Administration
Territorial Development Environment

Print

탄소배출권의 회계처리 및 과세제도에 관한 연구(Accounting and tax issues on the carbon cap and trade program)

Related Document
Frame of Image
  • 탄소배출권의 회계처리 및 과세제도에 관한 연구(Accounting and tax issues on the carbon cap and trade program)
  • 이준규; 김문철; 박상원
  • 한국조세연구원


link
Title 탄소배출권의 회계처리 및 과세제도에 관한 연구(Accounting and tax issues on the carbon cap and trade program)
Similar Titles
Material Type Reports
Author(Korean)

이준규; 김문철; 박상원

Publisher

서울:한국조세연구원

Date 2010-08
Pages 125
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Economic Administration
Territorial Development < Environment
Holding 한국조세연구원

Abstract

If a cap and trade emissions program is introduced, accounting guidance for emission rights should be provided by accounting standards setters such as IASB and FASB. However, no accounting standards for emission rights have been provided so far.
This study examines accounting issues for emission rights under EU-ETS and suggests accounting methods on emission rights. Specifically, we review several alternative accounting methods which have been suggested for emission rights and evaluate the respective accounting consequences. Especially, we focus on two main accounting issues about emission rights. First, we evaluate the nature of emission rights allocated by government, that is, whether they satisfy the definition of an asset and if so, what kind of asset they are. Second, we discuss accounting treatments for the credit if issued emission rights are accounted as an asset. (The rest omitted)