Comparative Study of Carbon Asset Measurement Methods
As the importance of environmental protection has attracted an increasing attention,the concept of environmental accounting gradually becomes a hot topic,and carbon accounting has emerged accordingly.However,due to the lack of consistent standards for the measurement of carbon assets,many scholars have controversies in the selection of their measurement.Based on relevant theories,this paper selects two most common carbon asset measurement methods,analyzes the impact on the financial statements and accounting information quality,and conducts a comparative study,aiming to provide help for the improvement of carbon accounting measurement system.
carbon assethistorical cost measurementfair value measurement
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