International Financial Reporting Standards: Regulatory Assets and Liabilities Considerations for Power & Utility Companies |
One of the most critical and widely-discussed International Financial Reporting Standards (IFRS) conversion issues specific to the Power & Utilities industry, continues to be accounting for regulatory assets and liabilities. This white paper addresses the technical accounting considerations around the recording of certain regulatory items under the IFRS accounting framework, including understanding of the IFRS concept definitions of an asset and a liability, and the implications for an IFRS transition process.
Learn more by downloading the complete white paper attached below.
Power & Utilities IFRS: Regulatory Assets and Liabilities
(2806.54 KB)
