Analysis of Accounting Problems of Carbon Emission under Low Carbon Economy

DOI

10.2991/icesame-17.2017.40How to use a DOI?

Keywords

Low Carbon Economy, Carbon Emission, Accounting Problems

Abstract

Carbon emissions accounting is a reflection of low-carbon economy. Although carbon emissions trading is the most effective means of reducing greenhouse gas emissions under the market economy, the absence of authoritative guidelines at home and abroad leads to significant autonomy in the accounting treatment of carbon emissions in practice And arbitrariness, which has a significant negative impact on the comparability of financial information and the decision-making of information users. Therefore, it reflects these effects in the financial statements in a timely and accurate manner and how to develop unified accounting standards to regulate the accounting treatment of carbon emissions trading to minimize these negative effects is a hot and difficult problem in accounting theory. In this context, it is very meaningful to systematically analyze and discuss the accounting issues related to carbon emissions trading.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Weiguo Lu
PY  - 2017/06
DA  - 2017/06
TI  - Analysis of Accounting Problems of Carbon Emission under Low Carbon Economy
BT  - Proceedings of the 2017 2nd International Conference on Education, Sports, Arts and Management Engineering (ICESAME 2017)
PB  - Atlantis Press
SP  - 175
EP  - 178
SN  - 2352-5398
UR  - https://doi.org/10.2991/icesame-17.2017.40
DO  - 10.2991/icesame-17.2017.40
ID  - Lu2017/06
ER  -