T/GDES 1-2016 Accounting Information Processing Standards for Carbon Emission Rights Trading in Enterprises
T/GDES 1-2016 Accounting Information Processing Standards for Carbon Emission Rights Trading in Enterprises
Basic Information
Scope
Scope: This standard stipulates the basic principles of accounting for carbon emission rights transactions in enterprises, the confirmation of carbon emission rights, the measurement of carbon emission rights, and information disclosure. This standard applies to enterprises and related units participating in carbon emission rights transactions; Main technical content: The group standard "Accounting Information Processing Norms for Carbon Emission Rights Transactions in Enterprises" is proposed in accordance with the requirements of the carbon emission rights trading system and in close combination with the relevant provisions of China's enterprise accounting standards, ultimately forming a guiding standard applicable to the accounting information processing of carbon emission rights transactions in Chinese enterprises.