The electricity generation and distribution business AES operated throughout the world. Its company was capital intensive and required a commitment to long term investments under difficult-to-browse regulatory hurdles.
The case emphasizes on various financial disclosures related to some of the business’s important investment and obligation accounts along with fascinating descriptions of different reasons for asset impairments that occurred during 2011. AES participated in a modest amount of lease transactions that are emphasized as well. Eventually, litigation and environmental contingency disclosures play a part in understanding the firm's long-term hazard exposure.
Publication Date: 11/06/2013
This is just an excerpt. This case is about Accounting
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