During this quarterly webcast, we’ll 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.
In this quarter’s analysis, we saw an overall drop in power and utilities deal activity as potential acquirers took stock of recent valuations and associated premiums in the evaluation of future growth opportunities.
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.
The FASB and IASB have issued their long-awaited converged standard on revenue recognition. How will you be affected? This industry-specific supplement to our In depth publication highlights some of the areas that could create the most significant challenges for power and utilities entities as they transition to the new revenue standard.
PwC's newly developed Guide to Accounting for Utilities and Power Companies provides accounting guidance for reporting entities in the utility and power industry to consider when preparing financial statements in accordance with accounting principles generally accepted in the United States of America. It addresses a variety of areas such as commodity contracts, power-related investments, inventory, plant, asset retirement obligations, regulated operations, and more.