第五章 結論
第二節 建議與研究限制
國
立 政 治 大 學
‧
N a tio na
l C h engchi U ni ve rs it y
66
第二節 建議與研究限制
儘管 IFRIC3 公報曾經於 2005 年 1 月正式公布，因為衡量方式不同，容易導 致財務報導表達不相稱，僅僅實施 6 個月後被撤回，從表 5-1 及表 5-2 結果發現，
IAS38 重估法是 3 種主會計處理中較符合財務報表品質與特性，IAS38 成本法次 之，美國淨額法較不符合。因此，應總量管制交易所產生的排放權資產，應依 IAS38 認列為無形資產，並以期初公允價值衡量，並隨公允價值變動認列損益，
以總額法列示。負債則依當期公允價值與發生排放量衡量。
本文主要模擬與分析是在政府免費核配排放權前提下，尚未考慮政府拍賣排 放權部分，一旦考慮政府拍賣排放權這部分，排放權取得方式從無償變有償，結 果可能有很大的差異。又本文著重於會計處理方法的介紹與分析，尚未將外部成 本內部化的政策性目標加以分析。由於目前我國尚未加入排放交易機制，亦未強 制規範特定排放者遵守特定會計原則，無法提供本文在模擬情境所需要的資料，
因此本文參考外國的相關資料，但又受限於只有少數外國廠商自願揭露相關排放 交易制度下的會計事項，導致本文參考的樣本數過少。
‧ 國
立 政 治 大 學
‧
N a tio na
l C h engchi U ni ve rs it y
67
參考文獻
一、 中文參考文獻
鄭丁旺（2009），「中級會計學（上冊）」第十版，鄭丁旺出版。
財務會計準則公報第一號「財務會計觀念架構及財務報表之編製」（2012），財團 法人中華民國會計研究發展基金會出版。
二、 英文參考文獻
Cook, A. (2009), “Emission rights from costless activity to market operations,”
Accounting, Organizations and Society, 34, pp.456-468.
Bonacina, M. and Francesco Gulli (2007), “Electricity pricing under carbon emissions trading: A dominant firm with competitive fringe model,” Energy Policy, 35(8), pp.4200-4220.
Bowker, G. C. and Susan Leigh Star (2000), “Sorting things out: Classification and its Consequences,” Cambridge, MA: MIT Press.
Dales, J. H. (1968), “Land, water, and ownership,” Canadian Journal of Economics, 1(4), pp.791-804.
Deloitte (2007), “Accounting for emission rights,” Available at:
http://www.deloitte.com/assets/Dcom-Australia/Local%20Assets/Documents/Del oitte_Accounting_Emissionright_Feb07.pdf Accessed Nov 20, 2011.
Johnston, D. M., Stephan E. Sefcik and Naomi S. Soderstrom (2008), “The value relevance of greenhouse gas emissions allowances an exploratory study in the related united states SO2 Market,” European Accounting Review, 17(4), pp.747-764.
MacKenzie, D. (2009), “Making things the same–Gases emission rights and the politics of carbon markets,” Accounting, Organizations and Society, 34(3-4), pp.440-455.
FASB (2010), Statement of financial accounting concepts No.8,Conceptual
‧ 國
立 政 治 大 學
‧
N a tio na
l C h engchi U ni ve rs it y
68
Framework for Financial Reporting, Financial Accounting Standards Board Press.
FASB (2006), Statement of financial accounting standards No. 157, Fair Value Measurements, Financial Accounting Standards Board Press.
Hatherly, D., David Leung, and Donald MacKenzie (2007), “The finitist accountant:
Classifications, rules and the construction of profits,” Cambridge, MA: MIT Press.
IASB (1983), International Accounting Standard 20, Accounting for Government Grants and Disclosure of Government Assistance, London: International Accounting Standards Board.
IASB (2010), International Accounting Standard 36, Impairment of Assets, London:
International Accounting Standards Board.
IASB (1998), International Accounting Standard 37, Provisions, Contingent
Liabilities and Contingent Assets, London: International Accounting Standards Board.
IASB (1998), International Accounting Standard 38, Intangible Assets, London:
International Accounting Standards Board.
IASB (1998), International Accounting Standard 39, Financial instruments:
Recognition and Measurement, London: International Accounting Standards Board.
IFRIC (2004), IFRIC 3: Emission rights. London: International Accounting Standards Board.
Fornaro, J. M., Winkelman, Kenneth A. and Glodstein David (2009), “Emerging issues and the need for global accounting standards,” Journal of Accountancy.
PwC and IETA (2007), “Trouble-Entry Accounting- Revisited: Uncertainty in accounting for the EU emissions trading scheme and certified emission
‧ 國
立 政 治 大 學
‧
N a tio na
l C h engchi U ni ve rs it y
69
reductions,” available at http://www.ieta.org/ieta/www/pages/getfile.php?docID
=2535 Accessed Nov 20, 2011.
Hopp, R. M. (1994), “Accounting for Emissions Trading Programs,” The Journal of
Corporate Accounting and Finance, 5(4), pp. 487-499.
Veith, S., Jorg R. Werner and Jochen Zimmermann (2009), “Competing Accounting Treatments for Emission Rights A Capital Market Perspective,” Energy
Economics, 31(4), pp.605-613.
Ertimur, Y., Jennifer Francis, Amanda Gonzales and Katherine Schipper (2010),
“Financial Reporting for Cap-and-Trade Emissions Reduction Programs,”
Working Paper, Duke University.