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Accounting Standards Board Consultant on Carbon Accounting Standards

Source: China Accounting Vision Time: 2019-02-18

  The Accounting Standards Committee issued the "Notice of Intent to Announce" Research and Formulation of China's Carbon Emissions Trading Accounting Standards in the Context of Green Development ".

The announcement said that with the approval of the Ministry of Finance, the Accounting Standards Committee is implementing a sub-item of the World Bank loan "Modern Financial System and National Governance" technical assistance project "China's carbon emission trading accounting standards in the context of green development." The goal of this sub-project is to implement the new development concept and accelerate the green development. Taking the launch of the national carbon market on December 19, 2017 as an opportunity, it will be based on the "Carbon Emissions Trading Pilot Issues" The core issue of the disputed provision in the Interim Provisions on Accounting Treatment (Consultation Draft), starting from the operating mechanism of the carbon emission trading mechanism, analyzes the accounting treatment methods of international carbon emission trading, and provides theoretical and practical research for the formulation of Chinese carbon accounting standards The results will provide institutional guarantees for the development of carbon trading markets and carbon financial markets, better stimulate the energy conservation and emission reduction potential of enterprises, and promote green and low-carbon transformation and upgrading. To this end, the Accounting Standards Committee hopes to hire a consulting agency to conduct research on "research and development of China's carbon emission trading accounting standards in the context of green development".

The main content of the consulting agency's task: analysis and research on the practical issues of China's carbon emission trading pilot regions and the national carbon trading market. Analyze the carbon trading market mechanism and current accounting practices in China, including the operation of the carbon trading pilot market formally established in 2013 and the construction of the national carbon trading market in 2017, including seminars, questionnaires, and field surveys Etc .; comparative research on carbon emission trading mechanism and accounting treatment of relevant countries or regions. Compare and study the carbon trading market mechanisms and accounting treatment methods and implementation effects of representative countries or regions, analyze similarities and differences and their causes, and propose experiences that can be used for reference in the formulation of relevant accounting treatments in China, including holding seminars, literature research, Questionnaire surveys and field surveys, etc .; China drafted and formulated relevant research on accounting standards for carbon emissions trading. Starting from the operation mechanism of the carbon emission trading mechanism, this paper analyzes the accounting treatment methods of international carbon emission trading. Starting from the actual operation of China's carbon trading market, it further studies and proposes new ideas and methods for accounting standards for carbon emission trading. Based on the system, The research results put forward relevant policy suggestions, including holding seminars, literature research, proposing methods and soliciting opinions and simulation tests, and forming drafts for pilot promotion.

The consulting organization must provide the following information: introduction of the organization; experience of similar tasks completed; professional areas, qualifications, experience and achievements of the backbone of the business undertaking the task, and personnel with appropriate skills.

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