Standard No.:	T/GDES 1-2016
English Name:	Accounting Information Criteria for Business Enterprises about Carbon Emission Trading
Chinese Name:	企业碳排放权交易会计信息处理规范
Chinese Classification:	A02    Economic Management
Professional Classification:	T/    Social Organization Standard
ICS Classification:	13.020.10 13.020.10    Environmental management 13.020.10
Source Content Issued by:	GDES
Issued on:	2016-07-01
Implemented on:	2016-7-1
Status:	valid
Target Language:	English
File Format:	PDF

本标准规定企业碳排放权交易会计的基本原则、碳排放权确认、碳排放权计量和信息披露。
本标准适应于参与碳排放权交易的企业及相关单位。