Tratamiento contable y tributario a los ingresos por la venta de los bonos de carbono

Abstract

The article discusses how you should account for and record revenue from the sale of carbon credits, which is one of the results in the development of the research project “Design of a system of registration and control of environmental investment in the sugar, whereas carbon credits (CER’s) now represent an important option to significantly improve the environmental aspect of atmospheric emissions by leveraging the investment with foreign capital and supported by the positive impact generated by the phenomenon of climate change, conceived in the carbon market for the Kyoto Protocol, whose purpose is focused on reducing CO2 emissions through agreements between countries through conservation and improvement projects. Through the convenience and revenue management results on the carbon market can strengthen and promote opportunities to strengthen the common commitment to improving and reducing emissions after the Kyoto Protocol and the commitments made by different countries according to their economic and industrial capacity. It also shows that organizations in Colombia have agreed to register projects on clean development mechanisms-CDM in order to obtain economic benefit from the fact show a decrease in CO2 emissions and are two companies in the sugar sector