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Accounting Issues on Emissions Trading

Owen Tang, Brenton Fiedler

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Abstract

The Kyoto Protocol aims to stabilize global emissions of carbon dioxide (CO2) by inventing a carbon trading system. With a price on air pollution, businesses can compare the costs of buying carbon allowance permits with the costs of purchasing low CO2 emission technologies. As trading items, carbon credits become the world's hottest, yet least understood commodities. The international carbon trading market was about US$100 million total value about 10 years ago. Now it is about US$18 billion. This paper will discuss the Kyoto Protocol and the related accounting issues relate to carbon trading.

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What this paper is about

The Kyoto Protocol aims to stabilize global emissions of carbon dioxide (CO2) by inventing a carbon trading system. With a price on air pollution, businesses can compare the costs of buying carbon allowance permits with the costs of purchasing low CO2 emission technologies. As trading items, carbon credits become the world's hottest, yet least understood commodities. The international carbon trading market was about US$100 million total value about 10 years ago. Now it is about US$18 billion. This paper will discuss the Kyoto Protocol and the related accounting issues relate to carbon trading.

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Available abstract

The Kyoto Protocol aims to stabilize global emissions of carbon dioxide (CO2) by inventing a carbon trading system. With a price on air pollution, businesses can compare the costs of buying carbon allowance permits with the costs of purchasing low CO2 emission technologies. As trading items, carbon credits become the world's hottest, yet least understood commodities. The international carbon trading market was about US$100 million total value about 10 years ago. Now it is about US$18 billion. This paper will discuss the Kyoto Protocol and the related accounting issues relate to carbon trading.

Key concepts: Kyoto Protocol, Emissions trading, Allowance (engineering), Carbon offset, Carbon credit, Clean Development Mechanism, Business, Carbon market

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