Discussion on Accounting Treatment of Carbon Assets and Carbon Finance

Abstract

In the“Carbon peak” and“Carbon neutrality” of the strategic objectives of the formulation, our country is also in full swing into the“Carbon” era. In the international carbon trading is a double-carbon target to follow the further link, in order to save energy and trade. The financial operations carried out by various institutions already include transactions related to carbon assets, and the financial activities of carbon assets and carbon financial operations are still in the process of being regulated in the form of financial accounting. Therefore, it is very meaningful to study the accounting treatment of carbon assets and carbon finance.