Abstract
By analyzing the background of carbon emission trading accounting, this paper focuses on the confirmation, measurement and information disclosure of carbon emission rights under the “capacity control and trading mechanism” and “baseline and credit trading mechanism”. To sum up, the fair value is used. The quota for free issuance by the government is also based on the market price of the carbon emissions exchange on the day of the issue. At present, China has recognized carbon emission quota accounting as “intangible assets”.
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