CAJ | 학술논문

美国的酸雨计划为世界排放权交易，包括当今最大的碳排放交易机制EU ETS开创了先河。虽然国会没有通过全国性的碳排放交易机制，但仍有不少州政府联合启动了区域性减排计划。FERC的账户统一系统是美国目前唯一的排放权会计指南，但该指南造成了对政府分配的和购买的配额的会计处理不一致。FASB希望通过EITF 03-14解决总量交易机制的排放权交易会计问题，但因种种原因被取消。此后，SFAS 153的发布是否适用于有效年份互换受到了关注，IASB曾经发布的《IFRIC 3排放权》解释公告因导致财务报告不匹配也最终被废止。FASB工作人员认为排放权是无形资产，但SEC工作人员建议不要反对存货模型，实践也表明美国公司大体上追随无形资产或存货模型，会计方法呈现差异化。排放交易机制项目缓慢进展着，准则制定者面临了一系列挑战。
미국적산우계화위세계배방권교역，포괄당금최대적탄배방교역궤제EU ETS개창료선하。수연국회몰유통과전국성적탄배방교역궤제，단잉유불소주정부연합계동료구역성감배계화。FERC적장호통일계통시미국목전유일적배방권회계지남，단해지남조성료대정부분배적화구매적배액적회계처리불일치。FASB희망통과EITF 03-14해결총량교역궤제적배방권교역회계문제，단인충충원인피취소。차후，SFAS 153적발포시부괄용우유효년빈호환수도료관주，IASB증경발포적《IFRIC 3배방권》해석공고인도치재무보고불필배야최종피폐지。FASB공작인원인위배방권시무형자산，단SEC공작인원건의불요반대존화모형，실천야표명미국공사대체상추수무형자산혹존화모형，회계방법정현차이화。배방교역궤제항목완만진전착，준칙제정자면림료일계렬도전。
The Acid Rain Program is a pioneer for the other emission right trading in the world,including the largest emission trading schemes,EU ETS.Notwithstanding the Congress failed to pass the legislation that would establish a national carbon emission trading system,other state and regional emission reduction programs have ensured carbon cap-and-trade continues to be an issue for American companies.The Uniform System of Accounts of FERC is the only accounting guidance available in the US that explicitly addresses the accounting issues on emissions allowance trading,but no value is assigned to emission allow-ances granted to companies under that.FASB laid hope on EITF 03-1 4 but the project then was removed.After SFAS 1 53 was issued,questions arose as to whether it applied to vintage year swaps.In the Europe,IFRIC 3 Emission Rights was is-sued by IASB.However,it was withdrawn due to the reporting mismatch.Despite FASB staff viewed emission allowances as intangible assets,the SEC staff advised accounting firms not object to the inventory model.As a result,varying practices have emerged following the two models.As Emission Trading Scheme Project is progressing slowly,accounting standard set-ters face a range of challenges.