Tratamento contábil dos projetos de Mecanismo de Desenvolvimento Limpo - MDL no Brasil : um estudo exploratório

Abstract

The aim of this research was to identify and evaluate the accounting treatment of Brazilian companies that are developing Clean Development Mechanisms - CDM in Brazil applied over the Carbon Emission Credits. Such credits result from the CDM project activities, through emission reduction, avoided emissions and Greenhouse Gases removal, and they represent a right of the company, that shall be sold to companies located in developed countries that took part in the Kyoto Protocol (list din the first enclosure of the Protocol) or countries that took part in the Chicago Climate Exchange - CCX. This is a recent subject, and this research is a first step in the discussions concerning such a theme. Moreover, it was not an objective to find a model or an accounting pattern for the Carbon Emission Credits. This is an exploratory research, and it had the aim of identifying the ways of the accounting treatment of the Carbon Emission Credits rights. Its pattern was the Accounting objective of providing its different types of users with a set of information concerning the entity equity and financial situation. There have been used the bibliographical, documental and field research techniques through questionnaires, sent to companies that have registered projects or that are still registering them in the United Nations Framework Convention on Climate Chance - UNFCCC. It has been discovered that there are different opinions about the accounting treatment that can be applied over the Carbon Emission Credits, and that it is necessary a regulatory action through any accounting organ or the government, because of the taxes matter. It has been identified the necessity of some new research on the subject when the discussions were more developed among the companies, together with the possibility of making a case study to present all the steps of a project to generate Carbon Emission Credits and, consequently, its accounting treatment.