Financial Accounting For Carbon Finance: A New Standard For A New Paradigm (Policy Paper) 碳金融的财务会计核算:新范式、新标准 (政策文件)

Published on November 1, 2022

Authored by Raúl Rosales, María Ángeles Pelaez

In this report, we propose a simple, clear, and robust accounting regulatory framework with just a few measures that will help achieve the required transparency in global carbon markets. In terms of governance and leadership to tackle this project, we believe that the International Accounting Standard Board (IASB) is the most appropriate regulatory body, as it is both more qualified to work on this initiative and more influential than other organisations. The rationale is that the IASB, as the accounting standard-setting board of the IFRS Foundation, should retake the “Emissions Trading Schemes Project” and provide clear and consistent guidance on its carbon markets accounting rules.

本报告中,我们提出了一个简单、清晰和全面的会计监管框架以及一些措施,帮助实现全球碳市场所需的透明度。我们认为国际会计准则理事会(International Accounting Standards Board,简称IASB) 是最合适推进这个项目的监管机构,它更有资格从事这项倡议,并且比其他组织更有影响力。该监管机构作为国际财务报告准则基金会(IFRS Foundation)的会计准则制定委员会,应该重新负责“排放交易体系项目”,并为其碳市场会计核算制度提供清晰一致的指导。