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This chapter addresses financial statement presentation considerations and disclosure requirements unique or particularly relevant to utilities and power companies.
This chapter should be used as a supplement to US GAAP and the general presentation and disclosure guidance provided by PwC’s Financial statement presentation guide (FSP).

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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