Synapse
⌘+K
Synapse
PulseExploreClubsResearchersJournals
Instagram
HomeClubsExplore
March 18, 2026The Accounting Review

The Development of Accounting for Regulatory Purposes by the Federal Power Commission.

View Full Paper
Ask AI
Bookmark
Share

Authors

EKE. L. Kohler

Discussion

Loading...

Member takes

Implication

Commentary discusses the evolution of accounting standards in utilities, indicating significant regulatory implications.

Key Points

  • The article reviews the evolution of accounting practices under the Federal Power Commission for utility companies.
  • Commentary on a series of articles published in the Journal of Accountancy.
  • Analysis of decisions from the Federal Power Commission and state utility commissions.
  • Examination of the financial statements published annually.
  • Notable changes in the electric utility industry since the adoption of the Uniform System of Accounts.
  • Increased importance of accounting principles in the regulation and financial reporting of utilities.
  • Stronger role of accounting as a critical language of business over the past decade.

Cite This Study

E. L. Kohler (1946) studied this question.

synapsesocial.com/papers/69ba43884e9516ffd37a4d27https://doi.org/10.2308/tar-7039038
View Full Paper
Ask AI
Bookmark
Share

Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1THE NEXT STEP IN ACCOUNTING.1938
  2. 2UNIFORM SYSTEM OF ACCOUNTS OF THE FEDERAL POWER COMMISSION.1937
  3. 3RELATIONSHIPS BETWEEN REPORTED EARNINGS AND STOCK PRICES IN THE ELECTRIC UTILITY INDUSTRY.1965
  4. 4ORIGINAL COST AND PUBLIC UTILITY REGULATION.1949
  5. 5SOME ISSUES INVOLVED IN 'ORIGINAL COST'1945