Research On Carbon Asset Impairment Accounting And Information Disclosure Of Company H

With the increasing urgency of global carbon emission reduction targets,China established a national carbon emission rights market in July 2021 to accelerate the process of carbon emission reduction.However,most companies face multiple risks in the carbon trading market,including price fluctuations and policy changes,and the lack of effective carbon asset management,which leads to losses,may further affect companies’ willingness and goals to reduce emissions.The lack of an effective carbon asset impairment accounting method also weakens the ability to cope with the risk of carbon asset value changes faced by enterprises.Therefore,how to achieve effective carbon asset impairment recognition and measurement is crucial for enterprises to achieve their emission reduction targets,cope with the increasingly stringent carbon compliance regulations and production cost pressures,and for governments to achieve their dual carbon targets.In this thesis,in order to improve the efficiency of enterprise carbon asset management,promote the development of domestic carbon trading,and improve the accounting system related to enterprise carbon assets,we analyze the volatility curve of carbon asset prices from the perspective of carbon asset impairment measurement,use BP neural network model and other methods,and establish an impairment measurement method that is consistent with the target enterprises,while exploring a reasonable way of impairment information disclosure.Specifically,on the basis of analyzing the characteristics of carbon assets,we propose solutions to the problems of the lack of corresponding operable practical framework in terms of measurement methods,impairment and reversal,and information disclosure in China’s carbon asset standards.The main research contents of this thesis are:(1)Introducing the research significance and the overall research idea of carbon emission rights impairment accounting,reviewing the relevant domestic and international literature from the perspective of the definition of carbon assets and asset impairment,and clarifying the innovative points of the research.(2)The current situation of carbon asset management and carbon asset holding and trading of Company H is clarified,and the problems and reasons of its existing carbon asset impairment measurement and disclosure are analyzed.(3)The BP neural network model is used to predict the trend of carbon asset market price,determine the idea of carbon asset impairment test,calculate the recoverable amount,assess the carbon asset impairment,and help companies determine the actual value,risk and potential impairment of carbon assets.(4)Based on the impairment measurement,further explore the construction of a carbon asset impairment information disclosure framework to make up for the shortcomings of mandatory disclosure norms and supplement and improve the carbon disclosure system.By analyzing the volatility curve of carbon asset prices,this thesis provides a basis for carbon asset impairment provisioning that is consistent with corporate operations,and discusses a reasonable way to disclose impairment information.This helps enterprises to manage carbon asset risks,plan corporate strategies and decisions,solve current problems in carbon asset impairment measurement and management,and provide useful references for carbon market development.