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ИД «Финансы и кредит»






International Accounting

Accounting for income and expenditure on government quotas for greenhouse gas emissions in crop production

Vol. 27, Iss. 6, JUNE 2024

Received: 7 May 2024

Received in revised form: 12 May 2024

Accepted: 16 May 2024

Available online: 17 June 2024


JEL Classification: М41

Pages: 706–722


El'mir A. GALLYAMOV Kazan State Agrarian University (Kazan SAU), Kazan, Republic of Tatarstan, Russian Federation


Subject. This article discusses the problems and possibilities of accounting for income and expenses associated with compliance with quotas for greenhouse emissions in relation to the activities of crop production enterprises.
Objectives. The article aims to systematize and generalize knowledge about the problems and possibilities of accounting for income and expenses associated with compliance with quotas for greenhouse emissions at various enterprises, including those engaged in crop production.
Methods. For the study, I used a dialectical approach, observation, analysis and synthesis, as well as elements of accounting methods.
Results. The article proposes to take into account the income and expenses associated with compliance with emission quotas as part of ordinary activities, and it recommends calculating the cost of individual plant varieties taking into account the costs associated with quotas. It proposes an accounting system for recording a long-term government greenhouse emissions quota as a government subsidy (measured at fair value) in the ordinary course of business.
Conclusions. Greenhouse emissions are inseparable from the standard activities of enterprises and are calculated on the basis of their volumes. The volume of greenhouse emissions should be reflected in the cost and profitability of sales of plant crops.

Keywords: emission allowance, crop farming, intangible assets, income and expenses


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