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Energy & Resources 2009 Accounting, Financial Reporting and Tax Update


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Prepared by Energy & Resources specialists from Deloitte & Touche LLP, Deloitte Tax LLP and Deloitte Consulting LLP, this report provides information to Energy & Resources companies to help them prepare for their 2009 financial, regulatory and compliance reporting requirements. 

This publication includes brief Industry, Security and Exchange Commission (SEC) and International Financial Reporting Standards (IFRS) updates. It highlights the specialized industry accounting and reporting standards applied by energy companies, including rate-regulated entities. 

Recognizing the ongoing challenges of accounting and reporting for energy contracts, derivatives, and fair value measurements, the report incorporates separate sections to address the nuances associated with these matters for the Energy & Resources industry. 

This technical information is followed with a general accounting update (including new accounting guidance for variable interest entities), a tax update, and a discussion of Federal Energy Regulatory Commission (FERC) and International Organization for Standardization (ISO) matters. 

To learn more, download the complete report below.

Energy & Resources 2009 Update

  • Section 1 - Industry Developments
  • Section 2 - SEC Update
  • Section 3 - IFRS
  • Section 4 - An Analysis of the Application of ASC 980, Regulated Operations and Other Specialized Industry Accounting
  • Section 5 - Energy Contracts, Derivative Instruments, and Hedging Activities
  • Section 6 - Fair Value Measurements
  • Section 7 - Accounting Standards Codification Update
  • Section 8 - FERC Update and ISO Matters
  • Section 9 - Tax Update
  • Section 10 - Business Operations Considerations

As used in this document, ‘Deloitte’ means Deloitte LLP (and its subsidiaries). Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries.

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