期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2013
卷号：15
期号：1
页码：92-106
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：Green certificates are documents attesting production from renewable energy sources of a quantity of electricity. They are issued monthly by the transmission and system operator for electricity producers who use renewable energy and are traded on the green certificates market, electricity providers and producers being required to purchase quarterly a number of green certificates appropriate to the amount of electricity supplied to final consumers quarterly. Purpose of this paper is to analyze the accounting treatment of green certificates in terms of current accounting regulations and changes occurred in relation to greenhouse gas emission certificates. The research results are translated into highlighting the accounting approach for green certificates for electricity producers from renewable energy sources, who benefit from these titles, as well as for the providers and producers of electricity required to purchase green certificates.
关键词：green certificates; greenhouse gas emission certificates; accounting branch; analyze; accounts.
