With the rapid development of carbon emissions trading market,carbon emissions trading financial reporting system become one of the hardest problems in accounting field.Based on analysis of the financial characteristi...With the rapid development of carbon emissions trading market,carbon emissions trading financial reporting system become one of the hardest problems in accounting field.Based on analysis of the financial characteristic of carbon emissions trading,this paper studies about accounting object,assumption,elements and measurement of carbon emissions trading,designs accounting statements,accounting statements notes and financial situation statement of it.展开更多
基金National Science and Technology Research Project"Research on Wuhan Model of Intellectual Property Finance and Related Value Evaluation Technology Innovation"(Project Number:WHKX201501)
文摘With the rapid development of carbon emissions trading market,carbon emissions trading financial reporting system become one of the hardest problems in accounting field.Based on analysis of the financial characteristic of carbon emissions trading,this paper studies about accounting object,assumption,elements and measurement of carbon emissions trading,designs accounting statements,accounting statements notes and financial situation statement of it.
