碳相关仪器——会计处理注意事项（英）2025

Methodology andacknowledgements. Contents. 2.1Introduction 2.1.1Scope and disclaimer The methodology for this research is summarised in the first article,Carbon-related instruments – companies’ perspectives and relevantimplications, along with acknowledgement of contributions fromindividuals who provided us with invaluable insights, which enabledthe writing of this series of articles and the accompanying examples. 2.3Suggested workflow for determining accounting treatments5Useful reference52.3.1Evaluating the nature, contractual features and applicable regulation of the instrument72.3.2Determining the unit of account72.3.3Determining whether the instrument is an asset or an expense72.3.4Recognising carbon-related instrument as an asset – which type of asset?7a) Recognising and measuring a financial asset8b) Is it an intangible asset or an inventory?8c) Recognising and measuring an inventory8d) Recognising and measuring an intangible asset92.3.5Considerations for measuring an asset at cost or fair value122.3.6Impairment of a carbon-related instrument recognised as an asset12Useful reference122.3.7Recognising and measuring a government grant132.3.8Recognising and measuring an obligation to acquire carbon-related instruments (provision)142.3.9Recognising an income or expense142.3.10Disclosure – providing relevant information15 We acknowledge and thank the authors of the research reportReality of Accounting for Carbon-related Instruments(Baboukardoset al. 2025), who provided feedback on this article. In addition, weacknowledge and thank all these individuals who provided feedbackto enhance the usefulness of this article. Samantha Sing Key, AustraliaHelena Simkova, AustraliaAlex Levine, Canada Shen Hongtao, Mainland ChinaFarhana Jabir, MalaysiaThomas Egan, Singapore Author. Aaron Saw FCCA, CA (M),Head of Corporate Reporting Insights – Financial, ACCAAaron.Saw@accaglobal.com 2.1Introduction ‘Do not look at carbon credits in isolation. The accounting forcarbon credits should reflect how the instruments are used inthe company’s business and risk-management strategy.’ A finance professional For the purpose of this article, instruments thatrepresent a price on carbon emissions within a carbonmarket (whether a compliance or voluntary market) arecollectively described as ‘carbon-related instruments’.Our research found a variety of accounting treatmentsbeing applied to carbon-related instruments in theabsence of an IFRS Accounting Standard that specificallyapplies to these instruments (Baboukardo et al.2025). Our first article,Carbon-related instruments –companies’ perspectives and relevant implications,explores the perspectives of companies that engagewith carbon-related instruments and the implications ofengaging with these instruments for the company, itsemployees and customers (Saw 2025). These articles draw insights from research by ACCAand the Adam Smith Business School of Universityof Glasgow, which produced the research report,Reality of Accounting for Carbon-related Instruments(Baboukardos et al. 2025), online polls in October2024, and roundtables and interviews conductedin November 2024. Throughout these articles,‘our research’ refers to these activities, collectively.SeeMethodology and Acknowledgements. In this article, we explore the considerations foraccounting and reporting of carbon-related instrumentsand provide several recommendations to help everyoneunderstand the nature, function and financial effects ofengaging with these instruments. Anonymised anecdotesand examples that have been edited for concisenessand clarity are used to illustrate these considerations. 2.1.1 Scope and disclaimer This article explores a suggested workflow and the considerations for accounting treatments by companies thatacquire carbon-related instruments to meet their own expected use. These treatments are based on existing IFRSAccounting Standards. This article does not consider the accounting treatments by companies that generate carbon-related instruments or engage with carbon-related instruments for other purposes, such as trading or hedging. Theworkflow and considerations in this article are not exhaustive: they do not cover all possible accounting treatments. This article is not a substitute for reading the IFRS Accounting Standards, the Conceptual Framework for FinancialReporting (Conceptual Framework) or other guidance issued by the International Accounting Standards Board (IASB)(see theIFRS Accounting Standards Navigator(IFRS 2025)). While all reasonable care and skill has been used toproduce this article, any commentary provided is general guidance only and does not constitute professional advice. 2.2Implications of reporting of carbon-related instruments without a dedicated accounting standard Engagement with carbon-related instruments may affect several line items in the financial statements. The variety ofaccounting treatments observed across companies (see Table 2.1) could be a reflection of