Financial Accounting Institute: Mini-course: “Utility Financial Statements–Concepts and Analysis
CONTENT SCOPE
- Overview of the “four sets of books” used by regulated entities
- Standard financial statements and accounting principles
- Role of a regulator re: financial statements of regulated companies
- How and why transactions are treated differently for regulated entities.
- Deferral and variance
- How to read financial statements
- IFRS/US GAAP
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