美国代写论文:新能源

30 3月 美国代写论文:新能源

美国代写论文:新能源

Genesis能源有限公司曾经称为Genesis Power Limited,是一家新西兰零售公司,在股票市场上市为公共贸易公司,尤其涉及发电和配电,天然气采购和液化石油气制造。
该公司成立之初十分有趣,因为它是二十世纪后期在新西兰进行的电力部门大规模改革的一部分。自那时起,该公司得到了很好的巩固,并为自己创造了一个强大的零售市场,特别是在北岛下游(英格兰,2017年)。
创世纪能源是全岛第三大天然气和电力零售商,在2015-16财政年度,其市场份额分别为26%和39%。在2015年,该公司接近全国电力生产的14%。

美国代写论文:新能源
会计惯例的变化
创纪录能源在2015-16财政年度末实施了一系列新的会计处理方法,以推迟向客户提供的激励确认事宜,作为获得新客户群的一部分。由于电力行业已经非常饱和,而且吸引新客户和保留旧客户变得更加困难,收购新客户的成本变得非常高。因此,该公司正在抛出更多而且更多的现金,以激励他们获得稳固的客户群。给予客户的激励类型各不相同,有时他们提供的是账户信用,这些作为信贷给予的金额包含在收入确认中,并且分布在平均客户期限的长度上,其中肯定了从根据新的国际财务报告准则第15号的收入标准,客户在摊销期间将取得积极进展
来自与客户合同的收入
根据会计准则,花在一个特定客户上的收购成本可以直接归属于无形资产,因为它符合新西兰国际会计准则第38号无形资产的定义和解释。

美国代写论文:新能源

Genesis Energy Limited once called Genesis Power Limited is a New Zealand based Retail Company that is listed on stock market as public trading company and particularly deals in electricity generation and distribution, natural gas procurement and LPG manufacturing.
The inception of the company is quite interesting as it was formed as a part of the massive reformation of electricity sector that undertook in New Zealand in the late twentieth century. Since then, the company has been well consolidated and has created a strong retail market for itself particularly in the Lower North Islands (England, 2017).
Genesis Energy is by far the third largest natural gas and electricity retailer in the entire island nation of New Zealand with a staggering market share of about 26% and 39% respectively in the financial year of 2015-16. In the year 2015, the company generated close to 14% of the entire country’s electricity production.

美国代写论文:新能源
Changes in accounting practices
Genesis Energy has implemented a set of new accounting treatments during the end of financial year 2015-16 in order to defer the matter of recognition of incentives which are provided to customers as a part of acquiring new customer base. As the power industry is already highly saturated, and it has become even harder to attract new customers and retain the old ones, the cost of acquisition of new customers has gone tremendously high. As a result, the company is shelling out more and rather burning more cash to give substantial incentives to acquire solid customer base. The type of incentives given to customers varies and sometimes they are offered account credits and this amount that they are given as credit is included in the ascertainment of revenue and are spread over the length of the average customer tenure where there is affirmation that the return from the customer over the period of amortization is going to be positive, in accordance with the future revenue standard NZ IFRS 15
Revenue from Contracts with Customers
According to the accounting rules, the cost of acquisition spent on one particular customer can be directly attributed as an intangible asset as it meets the definition and interpretation of the same under NZ IAS 38 Intangible Assets.