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Financial Reporting by Rate-Regulated Enterprises


Order information
Product Number 02930
Price: Members $35.00 Non-members $40.00
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Staff contact
J. Paul-Émile Roy, CA
research.studies@cica.ca


Executive Summary

Project objective
The objective of this project is to address accounting and reporting issues pertinent to rate-regulated enterprises and to propose what specific guidance the Accounting Standards Board (and possibly the Public Sector Accounting Board) should provide to meet the special needs of such enterprises and the users of their general purpose financial reports. (Study Group Chair - John T. Browne, CA, J.T. Browne Consulting)

"A Matter of Principles" by John T. Browne and Paul-Émile Roy, CAmagazine, January/February 2001, page 39

"A Matter of Principles - Part II" by John T. Browne and Paul-Émile Roy, CAmagazine, October 2001, page 45