Our guide provides accounting guidance for reporting entities in the utility and power industry to consider in the preparation of financial statements in accordance with US GAAP.
In this quarter’s analysis of merger and acquisition activity in the power and utilities industry, we saw a large increase in volume and value of deals greater than $50 million. Learn what drove the increase.
In this recorded webcast, we take a deep dive into industry-specific lease accounting matters as well as provide updates on recent activities of regulatory bodies and other accounting hot topics.
During this recorded webcast we share updates on key industry issues, including a discussion on disclosure and transition methods, the latest from the American Institute of CPAs (AICPA), EEI and AGA working groups, and more.
The Power & Utilities industry’s risk universe is changing, making conditions ripe for Chief Audit Executives and Chief Risk Officers to earn a seat as a strategic advisor.
FASB’s new leasing guidance requires lessees to record leases embedded in other arrangements on their balance sheets.
Power and utilities companies need to see opportunities as much as they need to deal with threats. Though no one can predict the future, we believe these 6 focus areas will likely impact the velocity and trajectory of the industry’s evolution.
This brief contains highlights from FERC’s 2015 Enforcement Report, including a deeper dive into the accounting and reporting findings within the Division of Audits and Accounting section.
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.
This quarter, we saw a significant increase in value and volume as the cost of capital remained low and as strategic investors announced deals supporting current growth objectives and future capital deployment opportunities.