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Queensland Competition Authority (QCA)

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General Accounting Guidelines

The Distribution Network Service Providers (DNSP) are required to provide annual Regulatory Accounting Statements in accordance with the Queensland Competition Authority’s General Accounting Guidelines for Gas Distribution Network Service Providers.

Following receipt of the DNSPs’ 2002-03 Regulatory Accounting Statements the Authority has reviewed the Guidelines to identify whether any amendments are required in light of the practical experience of preparing the Regulatory Accounting Statements.

As a result of this process the Guidelines have been amended.  The amendments relate to the definition and reporting requirements for associate transactions and the requirement to provide a regulatory cash flow statement.

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Modified: 10 Mar 2009
Queensland Competition Authority
Level 19, 12 Creek Street
Brisbane, Queensland
Australia 4000
Phone: +61 (7) 3222 0555
Fax: +61 (7) 3222 0599