Financial reporting in the utilities industry
'Financial reporting in the utilities industry' describes the financial reporting implications of IFRS across a number of areas selected for their particular relevance to utilities companies. It provides insights into how companies are responding to the various challenges, and includes examples of accounting policies and other disclosures from published financial statements. It examines key developments in the evolution of IFRS in the industry.
'Financial reporting in the utilities industry' considers the major accounting practices adopted by the utility industry under International Financial Reporting Standards (IFRS). The need for this publication has arisen due to:
the adoption of IFRS by utility entities across a number of jurisdictions, with overwhelming acceptance that applying IFRS in this industry will be a continual challenge; and
ongoing transition projects in a number of other jurisdictions, for which companies can draw on the existing interpretations of the industry.
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