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Accounting Principles

Accounting Principles

To keep informed of the development of accounting principles, conventions and practices affecting the utility industry, with special reference to their application to the accounting requirements of the gas industry, and other related accounting and financial matters. To promote understanding and unanimity of opinion within the industry regarding these developments. To serve as the point of reference when opinion is desired regarding accounting changes proposed by regulatory or rulemaking agencies and organizations, particularly those which might affect the gas industry. To prepare and submit to the industry position on such changes.

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Typical Committee Member

Members of the committee are managers/directors of financial reporting, assistant controllers, managers/directors of corporate accounting and controllers.

Benefits of Committee Memebership

Committee members stay current on theoretical accounting issues and proposed changes.  Because this committee drafts industry responses to these changes, they must understand the underlying theory to develop effective arguments in support of, or in opposition to those proposals.  Although staying current on accounting issues is important, participants value the networking with their peers as much as the formal presentations.  Affiliated with NASBA, AGA offers continuing professional education (CPE) for all meetings.

Products and Services

Task forces within this committee prepare position papers on accounting proposals of various regulatory bodies that are then sent to the Accounting Advisory Council for approval.  The committee serves as a point of reference for member companies regarding proposed or recently implemented accounting proposals.  The committee recommends individuals from member companies to testify in public hearings before accounting standard-setting bodies and prepares testimony for, and provides technical support to, the presenters of oral arguments.

Interaction with other AGA Committees/Outside Organizations

Works closely with the Accounting Advisory Council; maintains liaison with other AGA accounting committees and with similar committees of trade and professional associations.


Committee meets 2nd or 3rd week of August.


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