ACCOUNTING TREATMENT OF GREEN CERTIFICATES

Diana Dumitrescu, Nicolae Bobițan

Abstract


The main point of this paper is about how to measure and report the green certificates, the applicable accounting treatment according with the lenght of detention in heritage of those certificates, long or short term. Also, the paper includes clarifications in relation to their fiscal treatment. There is presented the normative act which regulates the accounting records and used accounts for purchase, reception with free title and cession of green certificates.

Keywords


green certificates; accounting treatment; accounting records

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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

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Banat's University of Agricultural Sciences and Veterinary Medicine "King Michael I of Romania" from Timisoara
Faculty of Agricultural Management
300645, Timisoara, Calea Aradului 119, Romania

E-mail: tabitaadamov2003 [at] yahoo.com
Phone: +40-256-277439, Fax.: +40-256-277031