Kajian Mekanisme Perdagangan Hak Emisi Karbon Dan Kontroversi Perlakuan Akuntansi Atas Hak Emisi Karbon

• Main Authors: Rikasari Rikasari, Hariyati Hariyati
• Format: Article
• Language: Indonesian
• Published: Universitas Negeri Surabaya 2009-10-01
• Series: Akrual: Jurnal Akuntansi
• Subjects: carbon emission rights/carbon emission permits/emission allowance; negative externality; emissions trading; international financial reporting interpretations committee (ifric) 3
• Online Access: https://journal.unesa.ac.id/index.php/aj/article/view/249
• ISSN: 2085-9643; 2502-6380

Abstract This article discusses the characteristics of carbon emissions as the negative externalities that previously could not be included in the financial statements. Further explains the history and development of carbon emission rights trading that allows negative externality can be recorded in financial accounting. Various methods are offered based on various accounting standards in order to record transactions of carbon emission rights trading compared and discussed. The complexity of the standard interpretation that is used to record a new problem in an effort to incorporate the negative externalities in the financial statements. At the end of this article, several recommendations for recording transactions of carbon emissions trading has to offer.