ACCOUNTING OF CARBON UNITS AND SHORT-TERM GREENHOUSE EMISSION QUOTAS IN CROP GROWING

At present, research in the field of accounting for carbon units and short-term greenhouse emission allowances in crop production is a topical issue. In this regard, in the article the author has developed an accounting system to reflect short-term greenhouse emission allowance as a government subsidy (with fair value measurement). The system of accounting records is developed to reflect carbon units in the composition of reserves, and as an alternative - in the composition of deferred expenses of the enterprise.