京都三機制排放權交易財務報導之研究

• Main Author: 蕭庭綉
• Language: 中文
• Published: 國立政治大學
• Subjects: 京都機制; 碳交易; 汙染排放權
• Online Access: http://thesis.lib.nccu.edu.tw/cgi-bin/cdrfb3/gsweb.cgi?o=dstdcdr&i=sid=%22G0100353049%22.

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.