Topic/Matter Intersection

Topic:"Cost Deferral" in M03259

Matter: P-111.6 - Nova Scotia Power Inc. - NSPI Accounting Policy and procedures Manual - Accounting Policy 6960 - Accounting for Financial Instruments and Hedges

1 passage 1 document

Cost Deferral across all matters →

N-2NSPI Amendment to Accounting Policy 6960 for financial instruments and hedges 6/30/2010 1 passage

TRANSITIONAL PROVISIONS p. pp. 5-9

TRANSITIONAL PROVISIONS - This policy is effective January 1, 2011 and should be applied retroactively with restatement of prior periods except as outlined below. - Any item of property, plant and equipment, construction work-in-progress a...

AI summary The policy outlines retroactive application from January 1, 2011, with transitional adjustments for assets/liabilities, deferring foreign exchange and derivative-related expenses. Prior earnings are not restated, and hedged items must align within a three-month window, with gains/losses deferred until recognition.

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