學門類別
最新個案
- Leadership Imperatives in an AI World
- Vodafone Idea Merger - Unpacking IS Integration Strategies
- V21 Landmarks Pvt. Ltd: Scaling Newer Heights in Real Estate Entrepreneurship
- Snapchat’s Dilemma: Growth or Financial Sustainability
- Did I Just Cross the Line and Harass a Colleague?
- Predicting the Future Impacts of AI: McLuhan’s Tetrad Framework
- Porsche Drive (A) and (B): Student Spreadsheet
- Porsche Drive (B): Vehicle Subscription Strategy
- TNT Assignment: Financial Ratio Code Cracker
- Winsol: An Opportunity For Solar Expansion
The Ontario Fair Hydro Plan: Rate Regulated Accounting and Public Policy
內容大綱
This case explores Ontario's Fair Hydro Plan, a 2017 policy of the Government of Ontario that aimed to reduce consumer electricity rates by borrowing to provide subsidies. This borrowing was to be repaid through increased rates levied on future consumers in the province. This policy was accounted for using the principles of rate-regulated accounting. The impetus for these changes was the rapidly rising electricity rates.
學習目標
This case can be used at the undergraduate or graduate level. It is best suited for accounting courses or courses concerning public policy. After completion of this case, students will be able to:<ul><li>Understand the basic purpose of rate-regulated accounting.</li><li>See the impact of accounting policy choices on public accounts.</li><li>Understand the function of the auditor general of Ontario and Financial Accountability Office.</li><li>Gain some background on the Ontario electricity market.</li><ul>