Study Regarding Accounting Treatment of Green Certificates in Romania
نویسندگان
چکیده
Accounting regulations approved through Order 1802/2014 makes remarks regarding the reflection of green certificates in accounting. Green are titles that attest production a quantity electrical energy from renewable sources. These can be traded distinctly amount they represent. A.N.R.E. (National Agency Energy Regulation) rewards producers electricity to benefit promotion sustainable certificates. Electricity providers and some required purchase number on quarterly basis. They then transmit National Regulation, specified format by deadline set them, quantities for which need certificates, conformity with law 220/2008. The cost is billed separately price electric inaccounting tratament invoice sent final customers. Providers or do not meet yearly quota must pay value acquired said timespan. According ministry’s public finance 1802/2014, energy, provided transport system operator register received into their accountings using specific accounting accounts
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ژورنال
عنوان ژورنال: International journal of scientific research and management
سال: 2021
ISSN: ['2321-3418']
DOI: https://doi.org/10.18535/ijsrm/v9i12.em4