Carbon Asset Accounting Research,

Fairy tale did not come true in Copenhagen a year later. A little progress has been made in Cancun, Mexico, on Decemenber 11th,2010. Although Cancun was still not able to reach a legally binding document, but the "United Nations Framework Convention on Climate Change","Kyoto Protocol","Bali road map" has been insisted, and "Common but differentiated responsibilities " has been recognized. Good people around the world are still struggling tirelessly, because floods, droughts, hurricanes, tsunamis, which caused by extreme weather, more and more willfully wreak havoc on Earth. Will not stop climate talks next year. It will continue to save the planet in Durban Conference in South Africa.On May 9th, 1992, the United Nations adopted the "United Nations Framework Convention on Climate Change," in New York. Then, the countries in the world began to seek ways and means to stop global warming. On December 11th, 1997, in Kyoto, Japan, a legally binding "Kyoto Protocol" which is a milestone in global climate negotiations, had been adopted. It built a global greenhouse gas emissions control system, with the introduction of three flexible market mechanisms. Thus, a new era of carbon trading was opened. After that, more and more carbon trading market was built in the world, and an emerging and valuable commodity which was called carbon assets was traded in the carbon trading market. This paper is based on the market mechanisms established by "Kyoto Protocol", and takes the mature, stable, active carbon trading market as the background. It focuses on analysing accounting for carbon assets.This dissertation consists of six chapters.In chapter 1, Describing background of research and review on the prior research. Then the structure and limitations are pointed out.In chapter 2, Making a re-definition of carbon assets from the accounting point of view, and making a detailed introduction of the characteristics and classification.In chapter 3, Accounting recognition of canrbon assets.In chapter 4, Accounting measurement of carbon assets.In chapter 5, Accounting record of carbon assets.In chapter 6, The disclosure of carbon assets.In chapter 7, Summary of the full text.