Utilities and power companies provides guidance for reporting entities in the utility and power industry to consider in the preparation of financial statements in accordance with U.S. GAAP. The guide is organized by topical area, and covers a broad range of guidance on accounting and financial reporting topics of interest to utilities and power companies.
The guide contains material incorporating authoritative standards and interpretative guidance issued through March 31, 2016. Certain content of this publication may be superseded as new guidance and interpretations emerge. It is the user's responsibility to consider all authoritative literature and communications (e.g., Assurance policy updates, In depths, EITF observers, Alerts and other firm communications) issued subsequent to March 31, 2016.
© 2016 - 2019 PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details.