Utilities and power companies

Accounting guide , PwC US

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Our guide provides accounting guidance for reporting entities in the utility and power industry to consider in the preparation of financial statements in accordance with US GAAP.

This guide was fully updated in March 2016.

We have updated certain sections of our guide primarily to provide additional illustrations on the application of the accounting guidance. We have also made updates to reflect the impact of updated authoritative guidance that has been previously communicated in other communications related to variable interest entity consolidations.

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 Certain content of this publication may be superseded as new guidance and interpretations emerge.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.

Downloading the guide onto an iPad

iPad
  1. Click on the button below to open the document:
    Utilities and power companies 
  2. Once the PDF opens, click on the Action button, which appears as a square icon with an upwards pointing arrow.
  3. From within the action menu, select the “Copy to iBooks” option.
  4. The guide will then be saved to your iBooks app for future access.

Contact us

Heather Horn
US Strategic Thought Leader, National Professional Services Group, PwC US
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