ACCA-碳相关仪器——会计处理注意事项（英）

Carbon-related instruments – considerations for accounting treatments.ARTICLE 2Author.Aaron Saw FCCA, CA (M), Head of Corporate Reporting Insights – Financial, ACCA Aaron.Saw@accaglobal.comMethodology and acknowledgements.The methodology for this research is summarised in the first article, Carbon-related instruments – companies’ perspectives and relevant implications, along with acknowledgement of contributions from individuals who provided us with invaluable insights, which enabled the writing of this series of articles and the accompanying examples.We acknowledge and thank the authors of the research report Reality of Accounting for Carbon-related Instruments (Baboukardos et al. 2025), who provided feedback on this article. In addition, we acknowledge and thank all these individuals who provided feedback to enhance the usefulness of this article.Contents.2.1 Introduction 3 2.1.1 Scope and disclaimer 42.2 Implications of reporting of carbon-related instruments without a dedicated accounting standard 42.3 Suggested workflow for determining accounting treatments 5 Useful reference 5 2.3.1 Evaluating the nature, contractual features and applicable regulation of the instrument 7 2.3.2 Determining the unit of account 7 2.3.3 Determining whether the instrument is an asset or an expense 7 2.3.4 Recognising carbon-related instrument as an asset – which type of asset? 7 a) Recognising and measuring a financial asset 8 b) Is it an intangible asset or an inventory? 8 c) Recognising and measuring an inventory 8 d) Recognising and measuring an intangible asset 9 2.3.5 Considerations for measuring an asset at cost or fair value 12 2.3.6 Impairment of a carbon-related instrument recognised as an asset 12 Useful reference 12 2.3.7 Recognising and measuring a government grant 13 2.3.8 Recognising and measuring an obligation to acquire carbon-related instruments (provision) 14 2.3.9 Recognising an income or expense 14 2.3.10 Disclosure – providing relevant information 152.4 Recommendations 16References 172Samantha Sing Key, AustraliaHelena Simkova, AustraliaAlex Levine, CanadaShen Hongtao, Mainland ChinaFarhana Jabir, MalaysiaThomas Egan, SingaporeIntroduction32.1 Introduction‘Do not look at carbon credits in isolation. The accounting for carbon credits should reflect how the instruments are used in the company’s business and risk-management strategy.’A finance professionalFor the purpose of this article, instruments that represent a price on carbon emissions within a carbon market (whether a compliance or voluntary market) are collectively described as ‘carbon-related instruments’. Our research found a variety of accounting treatments being applied to carbon-related instruments in the absence of an IFRS Accounting Standard that specifically applies to these instruments (Baboukardo et al.2025).In this article, we explore the considerations for accounting and reporting of carbon-related instruments and provide several recommendations to help everyone und