Carbon units as an accounting object: recognition, valuation, methods

Based on the analysis of the legislation norms of the Russian Federation and the Republic of Belarus, the article substantiates a new object of accounting - carbon units. Attention is focused on the factthat carbon units are a separate type of organization's assets and, accordingly, cannot be included in the typesof assets traditional for Russian and Belarusian accounting practice. Identification characteristics of carbonunits as an object of accounting are singled out, methods for their evaluation and analytical accounting areproposed. For the organization of synthetic accounting of carbon units, accumulation of information abouttheir presence and movement, it is recommended to allocate a separate synthetic account 17 «Carbon units».