| Summary: | 碩士 === 國立臺北大學 === 自然資源與環境管理研究所 === 105 === These years, the climate change which caused by the global warming, leading the government around the world gradually consider about the influence from GHG emission. Therefore, the company will face new kind of climate change risk, which defined as carbon risk, during the company’s management and operations. Besides, the carbon leakage problem caused by the carbon risk, is also under the consideration and highly concern of the government around the world. In order to deal with the impact to the company’s operation caused by the carbon risk, company could use futures contract as instrument of the hedging planning. As the carbon futures contract will become the main commodity of the carbon market, company can use futures contract as the instrument of risk management.
Financial accounting provides the information of company’s financial performance and management decision, how to reflect the fair value of the carbon allowance and credit, has become an important issue under starting of the cap and trade system. Due to the International Accounting Standards Board(IASB) has not yet released the International Financial Reporting Standard(IFRS) for the emissions trading, this research will review the current accouting method in practice, and realize the influnce to the financial reporting of emission trading. This research will also set different case to explain the accounting of carbon, and under the hedging accounting, the hedging effectiveness of the financial reporting.
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