Skip to Main Content

Financial reporting in the power and utilities industry

Price: £10.00
inc vat
This edition looks at the issues faced by power and utilities companies. We draw on our considerable experience of helping power and utilities companies apply IFRS effectively and we include a number of real-life examples to show how companies are responding to the various challenges along the value chain.

This publication addresses the issues that are of most relevance to power and utilities entities. Many of the issues facing the industry arise from the changing business environment.

This discussion focuses on how the broad trends in the industry are affecting business models and creating financial reporting challenges. These trends include:

• growth in merger and acquisition activity;
• continued globalisation;
• sustainability and renewable energy, driving more regulation;
• exposure to sophisticated financial instruments and transactions;
• cost of capital and risk, resulting in increased use of joint arrangements and other cooperative activity; and
• focus on environmental and restoration liabilities.