Strony: 691-698

Słowa kluczowe: wartości niematerialne i prawne, szkodliwe substancje, emisja szkodliwych substancji do atmosfery, wycena wartości niematerialnych i prawnych
Keywords: intangibles, harmful substances, the emission of harmful substances into the atmosphere, the valuation of intangibles
Klasyfikacja JEL: G00, K32
pełen tekst

 

Streszczenie
W artykule poruszono tematykę związaną z wyceną praw do emisji szkodliwych substancji do atmosfery. Omówiony proces identyfikacji, pomiaru, wyceny i prezentacji praw do emisji CO2.

VALUATION OF INTANGIBLE ASSETS ON THE EXAMPLE OF RIGHTS TO THE EMISSION OF HARMFUL SUBSTANCES INTO THE ATMOSPHERE

Summary
Permission to emit is defined in the Emission Trading Act of 22 December 2004, as a permission to release into the atmosphere greenhouse gas equivalents (or other listed in the act), which may be sold, transferred or discontinued (article 3 paragraph 15). Permissions are transferable, have real economic dimension and market value. They therefore exhibit the characteristics of property rights. The permissions are now granted under the National Allocation Plan. The characteristics of emission rights necessitate their measurement, valuation and presentation in the financial accounting system. Thus, the purpose of the article is the identification, measurement, valuation and presentation of these rights in accounting and financial reporting and their identification in light of the the law on income tax of legal entities.