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  • A special report by Javier Luque and Roberto Fernández, KPMG, Lima
  • A special report by Karin von Uthmann, KPMG, Sweden
  • A special report by Marcelo A Castillo and Jonathan A Hamel, KPMG, Buenos Aires and Miami
  • A special report by Dirk Van Stappen and Leslie Van den Branden, KPMG, Antwerp
  • A special report by Maria Eugenia Palombo, Rome, and Antonio Russo, Verona
  • A special report by Daisuke Horiguchi, KPMG, Tokyo
  • A special report by Henri Chaoul and Longo-Joseph Kouloumba, KPMG, France
  • A special report by Eric Sandelin and Mikko Palmu, KPMG, Helsinki
  • The capitalization and deduction of power plant construction costs
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