About "Power & utilities"
The PwC power and utilities practice provides professional services to power and utilities companies.
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- Beyond compliance: Creating a new norm in gas pipeline leak management
5/28/14 | Power & utilities
In the new norm, leak survey is no longer viewed simply as a compliance activity—it is integrated with risk assessment, work identification, and investment planning to transform integrity management and enhance pipeline safety.
- North American power deals: Q1 2014 mergers & acquisitions report
5/5/14 | Power & utilities
The number of deals valued at more than $50 million came in at 7, down slightly from the 9 deals from a year ago. The total value of the deals, however, grew by 46%, and the average value grew by 88%.
- Power and Utilities Alert 2014-4: Accounting for rate-regulated activities under IFRS
2/10/14 | Power & utilities
The International Accounting Standards Board (IASB) issued International Financial Reporting Standard 14, Regulatory Deferral Accounts (IFRS 14), an interim standard on the accounting for certain balances that arise from rate-regulated activities.
- Spotlight on accounting for power and utilities companies for 2014
2/5/14 | Power & utilities
This document highlights technical accounting and financial reporting topics that are central to the industry and should be on the minds of chief accounting officers and controllers as they establish their plans for 2014.
- Power and Utilities Alert 2014-2: Nuclear waste disposal fees
2/5/14 | Power & utilities
A recent Court of Appeals ruling, and a request by the US Department of Justice, have raised questions about the collection of nuclear waste disposal fees.
- Empowering business agility: Strengthening Internal Audit’s impact and value
2/4/14 | Power & utilities
Findings from the eighth annual survey of power and utilities chief audit executives.
- Power and Utilities Alert 2014-1: Accounting for rate-regulated activities under IFRS
1/16/14 | Power & utilities
The International Accounting Standards Board (IASB) continues to advance its rate-regulated activities projects.
- Power and Utilities: 2013 SEC comment letter trends
1/2/14 | Power & utilities
PwC’s Power and Utilities Industry Group has developed this publication to assist management teams in understanding some of the SEC’s current focus areas as well as other financial reporting hot topics.
- 13th PwC Annual Global Power & Utilities Survey
10/28/13 | Power & utilities
The PwC Annual Global Power & Utilities Survey goes to the heart of boardroom thinking in utility companies across the globe. In this, our 13th edition, we look at the pressures building up on the traditional power utility business model and the industry’s viewpoint on the transformative changes that lie ahead.
- Power and Utilities Alert 2013-9: An industry perspective on the lease accounting proposal
10/1/13 | Power & utilities
How did power and utility companies respond the to the FASB/IASB lease accounting proposal exposure draft? This Power and Utilities Alert highlights the key issues that the revised ED has raised.
- Power and Utilities Alert 2013-8: Alternative financing options for the renewable power industry
10/1/13 | Power & utilities
What regulatory changes would be required for renewable power companies to access financing alternatives such as REITs and MLPs? What are the benefits and the regulatory challenges of each alternative?
- Power and Utilities Alert 2013-7: Accounting for rate-regulated activities under IFRS
8/27/13 | Power & utilities
The IASB’s Consultative Group met in July to discuss responses to the Request for Information (RFI) on the rate regulation project.
- Power and Utilities Alert 2013-6: Accounting for rate-regulated activities under IFRS
4/30/13 | Power & utilities
The IASB issued a Request for Information related to its project on rate-regulated activities, as well an interim standard exposure draft.
- Power and Utilities Alert 2012-7: Beware of cliffs and waterfalls - Accounting for renewable investments
7/20/12 | Power & utilities
This Power and Utilities alert highlights accounting considerations for investors in renewable energy projects with tiered capital structures when applying the equity accounting method.
- Update on power and utilities accounting for rate-regulated activities under IFRS (Power and Utilities Alert 2012-6)
7/18/12 | Power & utilities
This Power and Utilities Alert describes recent developments regarding accounting for rate-regulated activities under International Financial Reporting Standards (IFRS). It includes observations related to discussions on rate-regulated activities held during an IFRS Interpretations Committee (the Committee) meeting on July 10, 2012. This Alert supplements and updates Alert 2012-5.
- Power and Utilities Alert 2012-5: Accounting for rate-regulated activities under IFRS
6/4/12 | Power & utilities
The January 2012 meeting of the International Financial Reporting Standards (IFRS) Interpretations Committee (the Committee) raised questions whether under IFRS customers within a regulatory jurisdiction can be combined into a single unit of account and how to recognize assets and liabilities.
- Power and Utilities Alert 2012-01: 2011 SEC comment letter trends for the power and utilities industry
1/15/12 | Power & utilities
A key consideration in financial reporting delivering transparent financial information to investors. 2011 SEC comment letter trends for the power and utilities industry is based on a review of industry related comment letters on Form 10-Ks and Form 10-Qs published in 2011.