In a move that could impact profitability of profitability of power companies, the government has said that costs incurred on account of extended delay in starting a project should be shown in the profit and loss statement. The clarification, pertaining to applicability of accounting standards, comes at a time when many power projects are grappling with multiple woes including acute coal scarcity and delay in getting requisite clearances.

Source - http://economictimes.indiatimes.com