ICS 13.020.10 A0 2T/GDES 广东省节能减排团体标 准 T/GDES1—2016 企业碳排放权交易会计信息处理规范 Accounting Information Criteria for Bu siness Enterprises about Carbon Emission Trading 2016-07-01发布 2016- 07- 01 实施 广东省节能减排标准化促进会 发布T/GDES 1 —2016 I目次 前言............................................................................................................................... ...................................... II 引言............................................................................................................................... .................................... III 1范 围 ............................................................................................................................... .................................. 1 2 规范性引用文件 ............................................................................................................................... ..............1 3 术语和定义 ............................................................................................................................... ...................... 1 4 基本原则 ............................................................................................................................... .......................... 1 4.1 通则 ............................................................................................................................... .......................... 1 4.2 社会性原则 ............................................................................................................................... ..............1 4.3 可持续发展原则 ............................................................................................................................... ......1 4.4 外部影响内部化原则 ............................................................................................................................. 1 5 碳排放权确认 ............................................................................................................................... .................. 2 5.1 总则 ............................................................................................................................... .......................... 2 5.2 基于配额进行交易的碳排放权 ............................................................................................................. 2 5.3 基于项目进行交易的碳排放权 ............................................................................................................. 2 5.4 其他情况 ............................................................................................................................... .................. 2 6 碳排放权计量 ............................................................................................................................... .................. 2 6.1 计量属性 ............................................................................................................................... .................. 2 6.2 初始计量 ............................................................................................................................... .................. 2 6.3 后续计量 ............................................................................................................................... .................. 3 7 信息披露 ............................................................................................................................... .......................... 4 7.1 总则 ............................................................................................................................... .......................... 4 7.2 确认为无形资产的碳排放权 ................................................................................................................. 4 7.3 确认为交易性金融资产的碳排放权 .................................................................................................... 4 附录A（资料性附录） 碳排放权交易会计记录 ........................................................................................... 6 附录B（资料性附录） 碳排放权交易会计信息披露的表内列示 ............................................................. 13T/GDES 1 —2016