Work

Accounting of Carbon Units and Short-term Greenhouse Emission Quotas in Crop Growing

Year: 2025

Type: article

Abstract: At present, research in the field of accounting for carbon units and short-term greenhouse emission allowances in crop production is a topical issue. In this regard, in the article the author has developed an accounting system to reflect short-term greenhouse emission allowance as a government subsidy (with fair value measurement). The system of accounting records is developed to reflect carbon units in the composition of reserves, and as an alternative - in the composition of deferred expenses of the enterprise.

Source: Russian Journal of Management

DOI: 10.29039/2500-1469-2025-13-1-256-269

Author: Elmir Gallyamov

Institution: Kazan State Agrarian University

Language: English

Topic: Accounting and Financial Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Climate action, Zero hunger

Open Access status: diamond

OpenAlex ID: W4408127863

FWCI:

Cites: 13

Cited by:

Related to: 10