Compliance Filing - Accounting Policy and Procedures Manual 1/11/2011
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AI overviewWhat this document contains
This document is an exhibit filed in a Nova Scotia Energy Board regulatory matter, containing the updated Accounting Policy and Procedures Manual for Nova Scotia Power Inc. (NSPI) submitted in compliance with a Board decision. It covers topics such as financial reporting systems, revenue, cost of operations, property, plant, and equipment, fuel adjustment mechanisms, depreciation, capital expenditures, asset retirement obligations, shareholders' equity, liabilities, accounting standards, rate base determination, return on equity, cost allocation policies, corporate support services, cash flow statements, foreign currency translation, employee future benefits, and the Oracle financial reporting system.
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Filed in: M03154 — P-111.6 - Nova Scotia Power Inc. - Approval of NSPI's Amended Accounting Policy and Procedures Manual. (US GAAP)Conversion to US Generally Accepted Accounting Principles for financial reporting purposes.