Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/59258
|
| Title: | 京都三機制排放權交易財務報導之研究
The Financial Reporting for Kyoto Mechanism |
| Authors: | 蕭庭綉 |
| Contributors: | 林良楓
蕭庭綉 |
| Keywords: | 京都機制
碳交易
汙染排放權 |
| Date: | 2012 |
| Issue Date: | 2013-09-02 15:28:57 (UTC+8) |
| Abstract: | 京都議定書自1997年以來已制定多年，目前已有許多國家與地區開始實行京都三機制，但汙染排放權交易之會計處理尚未有一致性之規範，汙染排放權會計性質也尚未界定。因此，本研究擬從IFRSs現行會計理論基本架構來探討京都三機制：清潔發展機制、聯合履行與排放交易之會計處理。本研究認為如果持有汙染排放權目的為僅有履行減排義務之企業，建議採用成本法處理，排放負債與政府捐贈部分採用IFRIC 3之市價處理。同時為履行減排義務與出售目的企業，履行減排義務部分之汙染排放權仍依照成本法處理，超出限額部分之汙染排放權採重估價法處理。沒有提交義務之企業採用投資方式持有汙染排放權，依據汙染排放權金融資產特性，使用IAS 39或IFRS 9處理。至於CDM與JI皆屬於計畫型，因此在取得CERs與ERUs之相關之成本支出，皆暫時列發展支出，確認後再列為無形資產，移轉之價差則為企業收入。
Since 1997, Kyoto Protocol has been effective for many years. There are many countries and regions implemented Kyoto Mechanisms to fulfill carbon mitigation duties. However, until now the standardized accounting method of Kyoto Mechanisms and the accounting nature of emission rights have not yet been defined. Therefore, this research tries to base on the concept and theory of the International Financial Reporting Standards (IFRSs) to discuss the accounting measurement and determination for three Kyoto Mechanisms: Clean Development Mechanism, Joint Implementation and Emission Trade.
We suggests the entities whose purpose is to reduce the emission obligations should use the cost method to measure the emission rights, and the emission liabilities and government grants should be measured in fair value under IFRIC No. 3. For those entities hold emission rights for the purpose of emissions reduction and trading at the same time, and we suggest the entities apply the cost method for emissions reduction purpose and fair value to evaluate method for trading purpose. For those entities who don’t have emission reduction obligation but hold emission rights for trading and investing purposes, according to the characteristics of financial assets for emission rights should apply International Accounting Standards 39 or IFRS No. 9. Clean Development Mechanism and Joint Implementation are project-based transaction, so the related costs of certified emission reductions and emission reduction units are temporarily recognized as development expenditure then transfer to intangible assets when the rights of the units are confirmed. The difference between the cost and transfer price shall be recognized as business revenue. |
| Reference: | 一、中文文獻
行政院，2012，第17屆租稅協定會議暨OECD秘書處與非會員經濟體代表會議出國報告。
李堅明，2012，台灣碳排放交易稅務問題與討論，能源財經論壇：碳交易課稅面面觀。
孫昭偉，2010，清潔發展機制相關會計處理分析，財會學習，2010年第一期。
財團法人環境資源研究發展基金會，2012，我國碳權額度交易管理制度及國際接軌交易平台建置運作專案工作計畫期末報告。
莊紘愷，2008，自永續發展理念論我國推行碳排放權交易所需建立之法律制度，國立清華大學科技法律研究所碩士論文。
陳巧芬，2011，總量管制交易之財務會計制度的建制與評估，國立政治大學財政研究所碩士論文。
陳遠新、陳卫斌、吳遠謀、蔡麗紅、朱齊豔與王 祥，2011，國際碳交易經驗對我國碳交易市場和標準建立的啟示，中國質量認證中心與伍和低碳認證研究推進中心。
溫室氣體減量法草案行政院版，2011.4，院總1711號、政府提案13037號
溫室氣體減量法草案徐少萍委員版，2011.4，院總1711號、委員提案13278號
趙澤朋，2012，CDM項目下碳排放權交易會計處理，財會通訊，2012年第6期。
羅時芳，2009，全球碳市場趨勢及對我國金融產業之啟示，證券櫃檯，第141期（6月）：91-103。
二、英文文獻
Ertimur, J. Francis, A. Gonzales, and K. Schipper. 2010. Financial reporting for cap-and-trade emissions reduction programs. Duke University.
European Financial Reporting Advisory Group. 2013. Emissions trading scheme- draft comment paper.
FASB. 1975. Statement of Financial Accounting Standards No.5, Accounting for Contingencies.
FASB. 2004. Statement of Financial Accounting Standards No. 151, Inventory Costs—an amendment of ARB No. 43, Chapter 4.
IASB Meeting summaries. 2011.
IASB. 1983. International Accounting Standard 20, Accounting for Government Grants and Disclosure of Government Assistance.
IASB. 1998. International Accounting Standard 37, Provisions, Contingent Liabilities and Contingent Assets.
IASB. As amended in 2009. International Accounting Standard 39, Financial Instruments: Recognition and Measurement.
IASB. AS amended in 2011. International Accounting Standard 28, Investment in Associates and Joint Ventures.
IASB. As revised in 2003. International Accounting Standard 32, Financial Instruments: Disclosure and Presentation.
IASB. As revised in 2003. International Accounting Standard 32, Financial Instruments: Disclosure and Presentation.
IASB. As revised in 2004. International Accounting Standard 38, Intangible Assets.
IASB. As revised in 2005. International Accounting Standard 2, Inventories.
IASB. Meeting summaries. 2008.
IASB. Meeting summaries. 2009.
IASB. Meeting summaries. 2010.
IASB.2010 The Conceptual Framework for Financial Reporting.
IFRIC. 2004. International Financial Reporting Interpretations Committee 3, Emission right.
IFRS. As amended in 2011. International Financial Reporting Standards 7, Financial Instruments: Disclosure.
IFRS. AS amended in 2012. International Financial Reporting Standards 11, Joint Arrangements.
IFRS. Effective date on Jan. 1, 2015. International Financial Reporting Standards 9, Financial Instruments.
James, M. F., K. A. Winkelman., and D. Glodstein. 2009. Accounting for Emission. Journal of Accounting(July).
K.Y. Cheung 2009. Accounting for emissions. Hong Kong society accountants(Dec).
MacKenzie, D. 2009. Making things the same- Gases emission rights and the politics of carbon markets. Accounting, Organizations and Society.
OECD. 2012. OECD MODEL TAX CONVENTION: Revised discussion draft on tax treaty issues related to emissions permits and credits.
S. Kerr and C. Leining. 2003. Joint implementation in climate change policy. Motu Working Paper No. 03- 04.
Switzerland Federal Authorities, Federal Office for the Environment FOEN. 2007. Emission credits, offsetting and trading. Available at http://www.admin.ch/ Accessed on Oct. 24, 2012.
三、網路資料
台灣環境資訊中心（Taiwan Environmental Information Center）Available at http://e-info.org.tw/ Accessed in 2013.
International Emissions Trading Association（IETA）Available at http://www.ieta.org/ Accessed in 2013.
Nea. Nederlandse Emissieautoriteit Dutch Emiddiond Authority. Use of units in 2013-2020 period. Available at https://www.emissieautoriteit.nl/ Accessed on June 10, 2013.
U.S. Environmental Protection Agency. Programs and Regulations. Available at http://www.epa.gov/airmarkt/progsregs/index.html Accessed on April 18, 2013. |
| Description: | 碩士
國立政治大學
會計研究所
100353049
101 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0100353049 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
|
Files in This Item:
| File |
Size | Format | |
|---|
| 304901.pdf | 1181Kb | Adobe PDF2 | 270 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
