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ACCU Recognition Timing in Australia: Why Recognising at Sale Instead of Issue Is the $200k–$800k Balance-Sheet Mistake
By Rami Rajkumar, CPA · Founder & Partner, TechEdge Accounting · Updated 17 June 2026 TL;DR. Most AU carbon-credit operators are recognising ACCU revenue at the WRONG point. The common error: recognise at sale (cash hits). The correct treatment under AASB 138 (Intangible Assets): recognise at issue from the Clean Energy Regulator. Balance-sheet impact: $200k–$800k of unrecognised intangible asset for a mid-tier operator.Key TakeawaysRecognise at issue from CER, not at sale. A
May 235 min read
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