Carbon Verification,Measurement And Information Disclosure Research

In recent years,Global Warming Issue,it has been widely concerned at home and abroad.Coal is an important energy subst ance in China.The greenhouse gas emissions Volume from coal utilization,accounts for a relatively large proportion of the total emissions.How to calculate the carbon emissions of coal production enterprises in China and accounts for that of coal production enterprises which will be of great significance to energy conservation and emission reduction.On the basis of combing domestic and foreign literatures,firstly,the life cycle method is used to classify the life cycle of coal.Under analyzing carbon emission sources at different stages,defining the accounting boundary,and propose an accounting model these process that can help to measure carbon footprint.Which can provide a basis for the acquisition of carbon emission quotas.Then,the carbon emission rights are subject to accounting verification,measurement and information disclosure.According to the company’s carbon emissions related economic business categories,corresponding accounting subjects for carbon-related issues are set up,and account processing methods for different types of carbon economic issues are proposed.Specifically,the enterprise’s self-use carbon emission rights are recognized as intangible assets:free quotas are measured at fair value,the initial measurement of purchase quotas adopts the historical cost method,and subsequent measurement uses fair value to measure;the carbon emission rights held by the enterprise for the purpose of trading profit are recognized as Trading financial assets are measured based on transactional financial assets.After completing the confirmation and measurement of coal enterprises’carbon,the carbon disclosure rights,disclosure method and content framework were proposed as following:the monetized carbon-related issues were disclosed inside,and for non-monetary off-balance sheet disclose outside.Finally,taking A coal company as an example,we calculated the carbon emissions of A coal company in 2016,simulated carbon emission trading,and carried out accounting treatment and information disclosure on carbon-related economic issues.The case analysis method is used to combine the measurement of carbon emissions of enterprises with the accounting of carbon emission rights of enterprises,and to illustrate the use of carbon verification,measurement and information disclosure in practice in the form of cases for the enterprises to use in practical operations.The above research has enriched the theory of carbon emission research and has important reference value for the accounting and accounting treatment of coal enterprises’carbon emissions.