Accounting for emission rights

Abstract

The author summarises the advantages for the national economy of emissions trading and defines the aspects, on the basis of which the polluting facilities can decide whether they change in technology or purchase emission units. The emission units have pecuniary value, they appear in the accounts of the undertakings supervising the facilities. The place and value of the emission rights are not unambiguous in the accounts, the author presents the domestic and international rules thereof and their deficiencies.