For Power&Utilities, we draw on our considerable experience of helping companies apply IFRS effectively and we include a number of real-life examples from power and utilities companies annual reports to show how they are responding to the various challenges along the value chain. This publication does not seek to describe all IFRSs applicable to power and utilities entities. The ever-changing landscape means that management should conduct further research and seek specific advice before acting on any of the more complex matters raised. PwC has a deep level of insight into and commitment to helping companies in the sector report effectively.

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