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Dynamic And Present In The Accounting Treatment Applied To Green Certificates


  • Sorin-Ciprian Teiusan

    (1 Decembrie 1918 University Alba Iulia Romania)

  • Ionela Cornelia Cioca

    (1 Decembrie 1918 University Alba Iulia Romania)


Green certificates are documents attesting production from renewable energy sourcesof a quantity of electricity. They are issued monthly by the transmission and system operator forelectricity producers who use renewable energy and are traded on the green certificates market,electricity providers and producers being required to purchase quarterly a number of greencertificates appropriate to the amount of electricity supplied to final consumers quarterly. Purposeof this paper is to analyze the accounting treatment of green certificates in terms of currentaccounting regulations and changes occurred in relation to greenhouse gas emission certificates.The research results are translated into highlighting the accounting approach for green certificatesfor electricity producers from renewable energy sources, who benefit from these titles, as well asfor the providers and producers of electricity required to purchase green certificates.

Suggested Citation

  • Sorin-Ciprian Teiusan & Ionela Cornelia Cioca, 2013. "Dynamic And Present In The Accounting Treatment Applied To Green Certificates," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-8.
  • Handle: RePEc:alu:journl:v:1:y:2013:i:15:p:8

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    More about this item


    green certificates; greenhouse gas emission certificates; accounting branch; analyze; accounts.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q40 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Energy - - - General
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth


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