Application of IFRS to rate regulations in North American utilities companies

December 2008
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US utilities: Application of IFRS to rate regulations in North American utilities companies

At a glance

PwC whitepaper outlining application of IFRS to rate regulations in North American utilities companies.

This paper provides a history of regulatory accounting and IFRS, explains the challenges of supporting regulatory accounting within the IFRS Framework, and highlights important next steps for North American regulated utilities in evaluating the path forward.