Power and Utilities Alert 2012-7: Beware of cliffs and waterfalls - Accounting for renewable investments

July 2012
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Power and Utilities Alert 2012-7: Beware of cliffs and waterfalls - Accounting for renewable investments

At a glance

This Power and Utilities alert highlights accounting considerations for investors in renewable energy projects with tiered capital structures when applying the equity accounting method.

This Alert has been prepared to highlight some of the key accounting considerations for investors in renewable energy projects with tiered capital structures when applying the equity method of accounting.