PwC is filling this gap with a regularly updated series of publications that take a sector-by-sector look at IFRS in practice. In this edition, we look at the issues faced by utilities companies.
View Details
The discussion below examines the accounting for virtual power purchase agreements (VPPAs). Such agreements may be top of mind for renewable stakeholders given that their use is
View Details
This article examines five critical accounting areas specific to renewable energy projects: (1) Capitalization – determining what costs to capitalize and handling hybrid EPC-cum-O&M contracts...
View Details
Discover the 5 key issues in accounting for wind plants, including depreciation, revenue recognition, tax credits, maintenance, and environmental liabilities. Learn how effective accounting
View Details
This episode discusses the unique accounting issues associated with the wind power industry.
View Details
Accounting for capital costs in renewable energy projects involves intricate knowledge of regulatory and policy environments. These can affect the financial reporting and compliance
View Details
Identifying capital projects and determining which costs should be capitalized is a key focus in the accounting for construction projects and plant additions.
View Details
Discover the 5 key issues in accounting for wind plants, including depreciation, revenue recognition, tax credits, maintenance, and environmental liabilities. Learn how effective accounting practices are
View Details
The objective of the analysis is to estimate the fair market value (FMV) of the wind project and present the 80/20 ratio as described in IRS Notice 2016-31. KPMG uses a combination of the income and
View DetailsPDF version includes complete article with source references. Suitable for printing and offline reading.
