Understanding financial reporting for green and stimulus incentives

December 2009
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Understanding financial reporting for green and stimulus incentives

At a glance

This PwC paper outlines financial reporting implications that occur when taking advantage of green energy tax incentives.

Worldwide efforts to reduce greenhouse gas emissions, spur domestic adoption of cleaner energy sources, and stimulate infrastructure, research, and other business investments have led governments to create and expand tax incentives for renewable energy, provide start-up capital for green industries, and offer energy rebates for upgrading to more efficient plant and equipment.

These initiatives can have a significant impact on operations, project funding, investment strategies, and financial reporting. This paper provides a framework within which to assess certain financial reporting implications that occur when taking advantage of these incentives.