Quotas on greenhouse gas emissions as an object of accounting by enterprises in Ukraine
Importance. The main obligations of Ukraine after the ratification of the Kyoto Protocol became accounting and control of own emissions and emission allowances, as well as regulation of the turnover of such quotas. The subject of research on the topic «Quotas on greenhouse gas emissions as an object of accounting in Ukraine» is the totality of theoretical and practical aspects of accounting operations with emissions of greenhouse gases as an intangible asset. Objective. The purpose of research is development methodology accounting for greenhouse gas emissions, which will receive accurate and timely information about their admission and sale as part of the Kyoto Protocol commitments. Methods. In this paper, using the methods of analysis, synthesis and systematic approach grounded theoretical basis and methodical aspects of accounting for greenhouse gas emissions. Results. To justify the theoretical and methodological foundations of accounting regulations for greenhouse gases used methods of analysis, synthesis and systematic approach. Necessity attribution of quotas for greenhouse gas accounting objects (as an intangible asset in the form of permits (certificates) for greenhouse gases). The classification of quotas for greenhouse gas emissions, according to which quotas for greenhouse gas emissions predlozhno share by origin to the target quota and excess quota that allows you to set the essence of quotas for greenhouse gases and the conditions of their displacement. In turn, the excess quota asked to classify revenues by source for the state quota and the quota of other countries, which allows to determine the features of buying or selling their quotas to reflect accounting. Also, the proposed procedure for their evaluation, reflection in the accounts, in the primary documents and statements. Conclusions and Relevance. It is concluded that the proposed method of accounting for greenhouse gases contributes to obtaining accurate and timely information on the collection, use and sale of quotas for greenhouse gas emissions in the framework of the Kyoto Protocol commitments.