Spotlight on accounting for power and utilities companies for 2014

January 2014
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Spotlight on accounting for power and utilities companies for 2014

At a glance

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.

In an industry historically known for stability and consistency, new trends are starting to emerge. Changes resulting from social, political and technological evolutions, among others, are driving major shifts in strategies within the power and utilities sector.

Although power and utilities management teams may be preoccupied with long-term planning, controllers and accounting departments also need to stay focused on nearer-term changes and requirements.

This document is intended to spotlight 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.