The financial statements of TransCanada Corporation are the responsibility of TransCanada Corporation's (TransCanada or the Company) management and have been approved by the Board of Directors of the Company. These consolidated financial statements have been prepared by management in accordance with United States generally accepted accounting principles (US GAAP).
Financial reports are also available on SEDAR and EDGAR websites.
Visit Shareholders — Historical Information to view reports for TransCanada PipeLines Limited (TCPL), a subsidiary of TransCanada Corporation.
The company's plan of arrangement to establish TransCanada Corporation as the parent company of TransCanada PipeLines Limited became effective on May 15, 2003.
The financial statements of TransCanada Corporation have been prepared using the continuity of interests method of accounting. Accordingly, on May 15, 2003, the financial statements of TransCanada Corporation on a consolidated basis were in all material respects the same as those of TransCanada PipeLines Limited immediately prior to the arrangement, except that the preferred securities and preferred shares of TransCanada PipeLines Limited are reflected as non-controlling interests in the consolidated financial statements of TransCanada Corporation.
Read more about TransCanada PipeLines Limited.