THE ACCOUNTING TREATMENT OF GREEN CERTIFICATES
Abstract
To increase the usage of renewable energy resources that are partially used or unused (wind, solar, aero thermal, geothermal, hydrothermal, hydraulic, etc.), a scheme is applied to promote production electricity through green certificates. In this way Romania's energy policy is aligned with the European Directives.
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Law No. 220/2008, the system for the promotion of energy from renewable energy sources, as amended and supplemented; National Regulatory Authority for Energy (ANRE) - Order no. 60 of 04.01.2015 for approval of the organization and functioning of the market for green certificates
Ministry of Finance – OMFP nr. 1802/2014 Accounting Regulations on the individual financial statements and consolidated annual statement as amended
Ministry of Finance - Order no. 4160/2015 amending and supplementing certain accounting regulations
ANRE - Order no. 60 of 04.01.2015 for approval of the organization and functioning of the green certificates market
Monica Avram - The accounting treatment of Green Certificates in Public Finance and Accountancy Magazine, nr. 3 - March 2014
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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 Management and Rural Tourism
300645, Timisoara, Calea Aradului 119, Romania
E-mail: tabitaadamov2003 [at] yahoo.com
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