Regulacje i polityka gospodarcza · 06/11/2002

FERC Amends Accounting and Reporting Requirements for Public Utilities and Energy Companies

The Federal Energy Regulatory Commission (FERC) is updating its accounting and financial reporting requirements for public utilities, natural gas companies, and oil pipeline companies. The new rules will require the recognition of changes in the fair value of certain security investments and derivative instruments, and will add new balance sheet accounts to record items of other comprehensive income and hedging activities.