Author(s)

Shi Yuhan ¹

Affiliation(s)

¹ Business School, University of Shanghai for Science and Technology, Shanghai, China

Corresponding Author

Shi Yuhan

ABSTRACT

Against the backdrop of the "Dual Carbon" goals and the ongoing refinement of the national carbon emissions trading market, carbon emission allowances have gradually become a resource of significant economic value in the production and operations of major emitting enterprises. This paper analyzes the current status of accounting treatment and disclosure of carbon emission allowances for major emitting enterprises by reviewing the *Interim Provisions on Accounting Treatment for Carbon Emission Trading* and using Huaneng International Power Co., Ltd. as a case study. The study finds that current regulations still have shortcomings in areas such as the initial recognition of carbon emission allowances and carbon information disclosure, which may affect the reliability and completeness of financial information. In response, this paper proposes recommendations for improvement in the areas of recognition, measurement, and disclosure of carbon emission allowances to help the carbon emission quota system achieve its full potential.

KEYWORDS

Carbon emission rights; Carbon emission allowances; Major emitting enterprises; Accounting treatment; Information disclosure

CITE THIS PAPER

Shi Yuhan. A Study on the Accounting Treatment and Countermeasures for Carbon Emission Allowances of Key Emitting Enterprises in Light of Information Disclosure Requirements. Accounting and Corporate Management (2026). Vol. 8, No. 2, 1-10. DOI: http://dx.doi.org/10.23977/acccm.2026.080201.

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