Kajian Mekanisme Perdagangan Hak Emisi Karbon Dan Kontroversi Perlakuan Akuntansi Atas Hak Emisi Karbon
DOI:
https://doi.org/10.26740/jaj.v1n1.p45-62Keywords:
carbon emission rights/carbon emission permits/emission allowance, negative externality, emissions Trading, International Financial Reporting Interpretations Committee (IFRIC) 3Abstract
Abstract
This article discusses the characteristics of carbon emissions as the negative externalities that previously could not be included in the financial statements. Further explains the history and development of carbon emission rights trading that allows negative externality can be recorded in financial accounting. Various methods are offered based on various accounting standards in order to record transactions of carbon emission rights trading compared and discussed. The complexity of the standard interpretation that is used to record a new problem in an effort to incorporate the negative externalities in the financial statements. At the end of this article, several recommendations for recording transactions of carbon emissions trading has to offer.
References
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Deloitte Touche Tohmatsu Ltd. 2008. Australian emissions trading scheme Accounting for emission rights (Online), (http://www.deloitte.com/assets/Dcom-Australia/Local%20Assets/Documents/Emissions_trading_scheme.pdf diakses 2 Oktober 2009).
Deloitte Touche Tohmatsu. 2009. œIASB Agenda Project - Emissions Trading Schemes, IAS Plus (Online), (http://www.iasplus.com/agenda/emissiontrading.htm diakses 2 Oktober 2009).
Deloitte Touche Tohmatsu. 2009. œIFRIC 3 Emission Rights - The IASB withdrew IFRIC 3 at its meeting in June 2005, IAS Plus (Online), (http://www.iasplus.com/interps/ifric003.htm diakses 2 Oktober 2009).
Deloitte Touche Tohmatsu. 2009. œSummaries of International Financial Standards - IAS 38 Intangible Assets, IAS Plus (Online), (http://www.iasplus.com/standard/ias38.htm diakses 2 Oktober 2009).
Deloitte Touche Tohmatsu. 2009. œSummaries of International Financial Standards - IAS 37 Provisions, Contingent Liabilities and Contingent Assets, IAS Plus (Online), (http://www.iasplus.com/standard/ias37.htm diakses 2 Oktober 2009).
Deloitte Touche Tohmatsu. 2009. œSummaries of International Financial Standards - IAS 20 Accounting for Government Grants And Disclosure of Government Assistance, IAS Plus (Online), (http://www.iasplus.com/standard/ias37.htm diakses 2 Oktober 2009).
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Ducsai, A. R. 2007. œAccounting for emission rights, Social and Management Sciences (Online), Vol. 15, No: (5357). (http://www.pp.bme.hu/so/2007_2/pdf/so2007_2_02.pdf diakses 2 Oktober 2009). https://doi.org/10.3311/pp.so.2007-2.02
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Financial Accounting Standards Board. 2009. œEmissions Trading Schemes, Project Updates (Online), (http://www.fasb.org/emissions_trading_schemes.shtml diakses 2 Oktober 2009).
Fornaro, J. M., Winkelman, K. A., & Goldstein D. 2009. œAccounting for Emissions. Journal of Accountancy (Online), (http://www.journalofaccountancy.com/Issues/2009/Jul/20081312.htm diakses 2 Oktober 2009).
Fornaro, J. M., Winkelman, K. A., & Goldstein D. 2009. œAccounting for Emissions. Journal of Accountancy (Online), (http://www.journalofaccountancy.com/Issues/2009/Jul/20081312.htm diakses 2 Oktober 2009).
IASC Foundation Education 2009, œIAS 37 Provisions, Contingent Liabilities and Contingent Assets, Technical Summary (Online). (http://www.iasb.org/NR/rdonlyres/94C8F2F5-FC68-43E5-86AC-211C9B701FE5/0/IAS37.pdf diakses 2 Oktober 2009). https://doi.org/10.1002/9781119207917.ch26
IASC Foundation Education 2009, œIAS 38 Intangible Assets, Technical Summary (Online). (http://www.iasb.org/NR/rdonlyres/8A3C6720-AABE-4BE2-B776-0BBE51961AA0/0/IAS38.pdf diakses 2 Oktober 2009). https://doi.org/10.1007/978-3-8349-6633-9_34
IASC Foundation Education, œIAS 20 Accounting for Government Grants and Disclosure of Government Assistance, Technical Summary (Online). (http://www.iasb.org/NR/rdonlyres/38AE3001-72F2-4B2C-BB72-5930AF20BBF6/0/IAS20.pdf diakses 2 Oktober 2009). https://doi.org/10.1007/978-3-8349-6633-9_22
IASC Foundation Education, œIAS 37 Provisions, Contingent Liabilities and Contingent Assets, Technical Summary (Online). (http://www.iasb.org/NR/rdonlyres/81F90956-3009-4346-B727-11119816C992/0/IAS37.pdf diakses 2 Oktober 2009). https://doi.org/10.1002/9781119207917.ch26
IASC Foundation Education, œIAS 38 Intangible Assets, Technical Summary (Online). (http://www.iasb.org/NR/rdonlyres/149D67E2-6769-4E8F-976D-6BABEB783D90/0/IAS38.pdf diakses 2 Oktober 2009). https://doi.org/10.1007/978-3-8349-6633-9_34
Ikatan Akuntan Indonesia (IAI). 2009. Standar Akuntansi Keuangan Per 1 Juli 2009, Jakarta: Salemba Empat
International Accounting Standards Board. 2007. œReproduction of September 2005 Agenda Proposal (Agenda Paper 5B(i)), Accounting for Emissions Trading Schemes (Online). (http://www.iasb.org/NR/rdonlyres/943F9432-1E2B-4C36-A9DF-141B647FC1A7/0/AP0712b05biobs.pdf diakses 2 Oktober 2009).
International Accounting Standards Board. 2009. Emissions Trading Schemes (Online). (http://www.iasb.org/Current+Projects/IASB+Projects/Emission+Trading+Schemes/Emission+Trading+Schemes.htm diakses 2 Oktober 2009).
International Accounting Standards Committee. 2008. Emission Trading Schemes (Online). (http://www.iasb.org/NR/rdonlyres/D0D0B44A-254A-4112-9FCE-34178B236D07/0/0811ProjectUpdateETSproject.pdf diakses 2 Oktober 2009).
Laidier, S L, & Olsen, T. 2009. œTreatment of Emission Permits - Implications for the SEEA, Paper prepared for discussion at the 14th meeting of the London Group on Environmental Accounting (Online), (http://www.docstoc.com/docs/DownloadDoc.aspx?doc_id=6328735 diakses 2 Oktober 2009).
Lam, N, & Lau, P. 2009. Intermediate Financial Reporting an IFRS Perspektive. McGraw-Hill Education Asia.
Olsen, T. 2008. Emission permits (Online), (http://unstats.un.org/unsd/nationalaccount/AEG/papers/m6emissionadd1.pdf diakses 2 Oktober 2009).
Peterson, S. 2003. œMonitoring, Accounting and Enforcement in Emissions Trading Regimes, OECD Global Forum on Sustainable Development: Emissions trading (Online). (http://www.oecd.org/dataoecd/11/56/2957646.pdf diakses 2 Oktober 2009).
Shaltegger, S. & Burritt, R. 2000. Contemporary Environmental Accounting: Issues, Concepts And Practice. Sheffield, Greenleaf Publishing Limited.
Steinacker, A. 2006. œExternalities, Prospect Theory, and Social Construction: When Will Government Act, What Will Government Do?, Social Science Quarterly, Vol.87, No.3. https://doi.org/10.1111/j.1540-6237.2006.00391.x
Trottman, K, & Gibbins, M. 2005. Financial Accounting: an Integrated Approach, 3rd ed. Nelson Australia Pty Limited.
Trottman, K, & Gibbins, M. 2005. Financial Accounting: an Integrated Approach, 3rd ed. Nelson Australia Pty Limited.
Undang-Undang Republik Indonesia Nomor 17 Tahun 2004 tentang Pengesahan Kyoto Protocol To The United Nations Framework Convention On Climate Change (Protokol Kyoto Atas Konvensi Kerangka Kerja Perserikatan Bangsa-Bangsa Tentang Perubahan Iklim) (Online). ( http://portal.mahkamahkonstitusi.go.id/eLaw/mg58ufsc89hrsg/uu172004.pdf diakses 2 Oktober 2009).
United Nations Framework Convention on Climate Change. Kyoto Protocol (Online). (http://unfccc.int/kyoto_protocol/items/2830.php diakses 2 Oktober 2009).
United Nations Framework Convention on Climate Change. Kyoto Protocol Reference Manual (Online). (http://unfccc.int/resource/docs/publications/08_unfccc_kp_ref_manual.pdf diakses 2 Oktober 2009).
Veith, S., Werner, J. R., & Zimmermann, J. 2009. Competing Accounting Treatments for Emission Rights: A Capital Market Perspective (Online). (http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1323810 diakses 2 Oktober 2009). https://doi.org/10.2139/ssrn.1323810
Weygandt, J. J., Kieso, D. E., & Kimmel, P. D. 2005. Accounting Principle, 7th ed. New Jersey: John Wiley & Sons, Inc.
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2009-10-14
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Rikasari, R., & Hariyati, H. (2009). Kajian Mekanisme Perdagangan Hak Emisi Karbon Dan Kontroversi Perlakuan Akuntansi Atas Hak Emisi Karbon. AKRUAL: Jurnal Akuntansi, 1(1), 45–62. https://doi.org/10.26740/jaj.v1n1.p45-62
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