Tratamento cont??bil dos projetos de Mecanismo de Desenvolvimento Limpo - MDL no Brasil : um estudo explorat??rio

• Main Author: Bito, Nelson Satio
• Other Authors: Peleias, Ivam Ricardo
• Format: Others
• Language: Portuguese
• Published: FECAP - Faculdade Escola de Com??rcio ??lvares Penteado 2015
• Subjects: Prote????o ambiental - Acordos internacionais - Contabilidade; Environmental protection - International settlements - Accounting; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Online Access: http://132.0.0.61:8080/tede/handle/tede/435

Made available in DSpace on 2015-12-03T18:35:06Z (GMT). No. of bitstreams: 1 Nelson_Satio_Bito.pdf: 971096 bytes, checksum: 640a6a933dadce14e886448e80d20fa7 (MD5) Previous issue date: 2006-08-14 === The aim of this research was to identify and evaluate the accounting treatment of Brazilian companies that are developing Clean Development Mechanisms - CDM in Brazil applied over the Carbon Emission Credits. Such credits result from the CDM project activities, through emission reduction, avoided emissions and Greenhouse Gases removal, and they represent a right of the company, that shall be sold to companies located in developed countries that took part in the Kyoto Protocol (list din the first enclosure of the Protocol) or countries that took part in the Chicago Climate Exchange - CCX. This is a recent subject, and this research is a first step in the discussions concerning such a theme. Moreover, it was not an objective to find a model or an accounting pattern for the Carbon Emission Credits. This is an exploratory research, and it had the aim of identifying the ways of the accounting treatment of the Carbon Emission Credits rights. Its pattern was the Accounting objective of providing its different types of users with a set of information concerning the entity equity and financial situation. There have been used the bibliographical, documental and field research techniques through questionnaires, sent to companies that have registered projects or that are still registering them in the United Nations Framework Convention on Climate Chance - UNFCCC. It has been discovered that there are different opinions about the accounting treatment that can be applied over the Carbon Emission Credits, and that it is necessary a regulatory action through any accounting organ or the government, because of the taxes matter. It has been identified the necessity of some new research on the subject when the discussions were more developed among the companies, together with the possibility of making a case study to present all the steps of a project to generate Carbon Emission Credits and, consequently, its accounting treatment. === Este trabalho procurou identificar e avaliar o tratamento cont??bil que as empresas brasileiras que est??o desenvolvendo projetos de MDL - Mecanismo de Desenvolvimento Limpo - no Brasil t??m aplicado ao Cr??dito de Carbono. Os Cr??ditos de Carbono resultam de atividades de projetos de MDL, na forma de redu????es de emiss??es, emiss??es evitadas ou remo????o de gases de efeito estufa, e representam um direito da empresa, que dever?? ser vendido para empresas sediadas em pa??ses desenvolvidos que aderiram ao Protocolo de Quioto, listados no Anexo I do Protocolo, ou que aderiram ao CCX - - Chicago Climate Exchange. O assunto ?? recente, e esta pesquisa sobre a quest??o cont??bil ?? um passo inicial nas discuss??es sobre o assunto, e n??o se buscou um modelo ou padr??o cont??bil para o Cr??dito de Carbono. A pesquisa ?? explorat??ria, e procurou identificar as formas de tratamento cont??bil dos direitos do Cr??dito de Carbono, tendo como par??metro o objetivo da Contabilidade em fornecer aos seus diferentes tipos de usu??rios um conjunto de informa????es sobre a situa????o patrimonial e financeira da entidade. Foram usadas as t??cnicas de pesquisa bibliogr??fica, documental e de campo por meio de question??rios enviados a empresas com projetos registrados ou em fase de registro na UNFCCC - United Nations Framework Convention on Climate Change. Constatou-se que h?? opini??es distintas sobre o tratamento cont??bil aplic??vel ao Cr??dito de Carbono, e que ?? necess??ria uma a????o de regulamenta????o por algum ??rg??o cont??bil ou pelo governo, em raz??o das quest??es tribut??rias. Identificou-se a necessidade de novas pesquisas sobre o tema quando as discuss??es sobre a quest??o cont??bil estiverem mais maduras entre as empresas, e a possibilidade de efetuar um estudo de caso para apresentar todas as fases de um projeto gerador de Cr??ditos de Carbono, e seu conseq??ente tratamento cont??bil.