Power and Utilities: 2013 SEC comment letter trends

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01/02/2014 by Power & utilities
Power and Utilities: 2013 SEC comment letter trends

At a glance

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.

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, including the following:

  • Recent SEC matters of relevance to industry registrants
  • Information summarized from SEC staff comment letters issued to electric, natural gas, water, and cogeneration registrants, including highlights of the areas in which power and utilities registrants received the most comments as well as relevant example comments
  • Our views on key considerations in the preparation of the Form 10-K
  • Benchmarks and data from our survey of financial reporting trends in the power and utilities industry, including discussion of accounting policies and significant accounting estimates