Study Group: Utilities and Power Generation Industry: Financial Statement Analysts
Council Members in this Study Group: 25
This study group may include chief financial officers, chartered public accountants, controllers, and consultants knowledgeable on topics such as finance, taxation, auditing, forensic accounting and fraud, financial accounting and reporting, bankruptcy, pension benefits, cash flow, company valuation, working capital, hedge accounting, and mergers and acquisition, among others.
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Leading Experts in this Study Group
- David Kuzma, BS, MBA, CPA
President
David Kuzma
David Kuzma is currently a independent financial and business consultant working with numerous start-ups and larger publicly traded companies. Prior, he was the President of Sempra Energy Resources, a CA-based diversified energy company. He has more than 35 years of financial experience in the energy...
GLG NewsSM Analyses by this Study Group's Leading Experts (?)
Opinions and analyses expressed in GLG News are solely those of the author. See the Terms of Use for details.
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Paying Banker Bonuses: Good Business?
February 3, 2009
George Pugh, President, George Pugh & Co
'Idiots' Indeed | online.wsj.com
In the Wall Street Journal opinion, paying off the $18 billion in bonus pool is just good sense. The only real problem was that some bankers exercised poor timing. “John Thain's year-end bonuses to Merrill Lynch executives, whatever their rationale, reflected an acute case of political tin ear.”...
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Lease Accounting-- Basic Concepts
December 26, 2007
Report : Lease Financing on the Rise | www.cfo.com
Lease accounting can be understood in relatively simple terms, and can be very beneficial to both preparers and users of financial statements. In the case of utilities, recording the leased asset as a component of rate base would allow them the opportunity to earn a return on this asset.
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Wal-Mart Banking on the Unbanked
June 28, 2007
George Pugh, President, George Pugh & Co
At Wal-Mart, a Back Door Into Banking | www.nytimes.com
Jane J. Thompson, called prepaid cards and money center services “foundational products” and ““Our concept is to go up the credit ladder of financial services,” The new products, like the prepaid debit card, will be offered through third-party partners, allowing Wal-Mart to...
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Fair Value Is Not a Just or Proper Price
June 20, 2007
George Pugh, President, George Pugh & Co
PCAOB ponders how to audit fair value | www.cfo.com
PCAOB’s chairman Mark Olson has said of SFAS No.159: "The increased use of fair value accounting poses a challenge for auditors and the PCAOB." Time is short as this SFAS goes into effect for most companies for financial years beginning after November 15, 2007, except for early adopters.The...
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In Fraud, Many Hands Make Light Work
June 18, 2007
George Pugh, President, George Pugh & Co
Financial-Statement Fraud not a Solo Job, According to Study of Pre-Sox Years | www.acfe.com
This article is based on “Control Overrides in Financial Statement Fraud” by Robert Tillman and Michael Indergaard of St. John’s University, available at http://www.theifp.org/research%20grants/tillman_final_report.pdf The study examines 834 companies that filed financial restatements between 1997and...
Members in this Study Group include these company types:
- Electric Generation Company (ei)
- Consulting Firm (ei)
- Solar Power Technology Company (ei)
- Accounting & Audit Firm
- Gift Shops / Stores
- Power Generation Equipment Manufacturer (ei)
- Coal Producer (ei)
- Consulting Firm
- E&P Company (ei)
- Energy Management Services Company (ei)
- Energy Marketing and Trading Company (ei)
- Financial Services Company (ei)
- Independent Consulting Firm
- Natural Gas Distribution Company (ei)
Members in this Study Group often have these job titles:
- Chief Financial Officer
- President
- Consultant
- Owner
- Partner
- Chief Executive Officer
- VP Finance
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Leading Experts in Utilities and Power Generation Industry: Financial Statement Analysts Study Group have not participated in any upcoming seminars.
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