Abstract
This paper first analyzes the research background of accounting for carbon emission rights and the research status at home and abroad, and outlines the concept of carbon emission rights and three theoretical foundations, namely, sustainable development theory, environmental accounting theory, and stakeholder theory. Secondly, respectively from the four main viewpoints of assets recognized as inventories, inventories, intangible assets, transactional financial assets and new assets, the accounting confirmation of carbon emission rights is explored, from the aspects of measurement attribute selection, initial measurement and subsequent measurement. Carbon emission rights accounting measurement; Finally, a brief analysis of the problems of carbon emission rights information disclosure and recommendations.
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