NARUC: How to Read and Analyze a Rate Case (102)

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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