| On September 22,2020,Xi Jinping put forward the "Carbon up to the peak in 2030, 2060 carbon neutral" strategic objectives on the seventy-fifth session of the UN general assembly our country also was established in July 2021,the national carbon emissions trading market under the market mechanism,to a certain extent,control and reduce gas emissions,and promote low carbon,It reflects the strategic significance and urgency of carbon emission reduction.In December 2019,The Accounting Treatment of Carbon Emission Right Trading,indicating that the accounting treatment of carbon emission right trading in China is becoming increasingly perfect.However,the accounting treatment of carbon emission right still needs to be standardized and unified.In this context,this paper selects Huaneng Power International,a representative enterprise in the power industry which is included in the national carbon emission rights market,as a case study.Through the current situation of Huaneng Power International,Inc.power international carbon emissions accounting and points out that the "interim provisions on the main problems in the accounting treatment,the development of carbon trading market in China and put forward in this paper,the carbon emissions accounting norms,finally will this specification is applied to the actual case,In order to improve the carbon emission trading market accounting policy,to provide accounting treatment for other enterprises involved in carbon emission trading reference.Through the analysis of accounting treatment of carbon emission rights,this paper believes that the carbon quota issued by the government for free should be recognized as corporate assets;In accounting confirmation,the carbon emission right shall be recorded into "intangible assets" and "trading financial assets" according to the purpose of holding;The measurement attribute of carbon emission right chooses fair value mode;Fluctuations in the market price of carbon emission rights held for trading shall be recorded into the account of "fair value changes in profit and loss",which shall affect the current profit and loss of the enterprise and be transferred out when the carbon emission rights are disposed of.For the financial statements of carbon emission rights,accounting information shall be listed in the financial statements,and relevant accounting information shall be disclosed in the off-statement notes to meet the needs of users of financial report information. |
