Power and Utilities — Accounting, financial reporting, and tax research guide (2018)

Published on: 17 Jul 2018

This publication discusses accounting, tax, and regulatory matters that are of interest to P&U entities, 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. Several sections of the publication have been expanded this year to concentrate on the impact of the Tax Cuts and Jobs Act that became law in December 2017 as well as accounting and reporting considerations related to the new leases and new revenue standards, including specific industry matters that remain outstanding with the AICPA’s Power and Utility Entities Revenue Recognition Task Force.

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