Putting IFRS in motion: The potential impact of International Financial Reporting Standards (IFRS) on the Canadian utilities sector

Canadian utility companies will face a host of unique challenges to successfully migrate from Canadian GAAP to International Financial Reporting Standards (IFRS) by the 2011 deadline. These issues include rate-regulated accounting, emissions rights and credits, decommissioning and hedge accounting.

The following publication provides details on these and other topics and how PwC’s proven methodology and utilities-specific IFRS experience can assist companies manage their conversion to IFRS.

Putting IFRS in motion: The potential impact of International Financial Reporting Standards (IFRS) on the Canadian utilities sector (1.1 MB) Download the full PDF report.