Ujęcie w rachunkowości „kolorowych certyfikatów” i praw do emisji CO2 w świetle praktyki wybranych spółek energetycznych w Polsce
Accounting for „color certificatesˮ and CO2 emission rights in the light of the practice of selected energy companies in Poland

Summary/Abstract: The purpose of this article is to evaluate the legal regulations and practice of presenting energy certifi-cates and CO2 emission allowances by the largest energy companies operating in Poland. The starting point for solving the research problem was to present the nature of the indicated instruments also from an accounting perspective. Similarities can be noticed in terms of both the intention to create these instru-ments and how they function, despite their dependence on completely separate legal regulations. The following analysis of the financial statements prepared both according to Polish Accounting Law and IFRS showed a lack of a unified approach to identifying and presenting the discussed components in the financial statements. According to the author, this is primarily due to the extremely complicated way the instruments operate analyzed from the point of view of financial and accounting staff. The considerations have been supplemented with the author's recommendations related to the need for common solutions in the form of National Accounting Standards guidelines created in close cooperation with enterprises and organizations related to the energy industry

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