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Power & Utilities — Accounting, Financial Reporting, and Tax Update

Published on: Jan 15, 2016

Our industry continues to face changing markets, new legislation, environmental initiatives, regulatory pressures and proposed revisions to the historical compact, and emerging businesses and exponential technologies.

This publication discusses accounting, tax, and regulatory matters that P&U entities will need to consider as a result of these changes, including updates to SEC, FASB, and tax guidance, and focuses on specialized industry accounting topics that frequently affect P&U companies, including rate-regulated entities. New to this year’s publication are sections that concentrate on accounting and reporting considerations related to (1) the new leases standard, (2) alternative revenue programs, and (3) asset retirement obligations. To highlight an industry sector growth area, we have also included a section on accounting and reporting concerns specific to renewable energy.

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