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Record Nr. |
UNINA9910809506803321 |
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Autore |
Rodriguez Pardina Martin <1961-> |
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Titolo |
Accounting for infrastructure regulation : : an introduction / / Martin Rodriguez Pardina, Richard Schlirf Rapti, Eric Groom |
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Pubbl/distr/stampa |
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Washington, DC : , : World Bank, , [2008] |
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copyright 2008 |
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ISBN |
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1-281-38582-4 |
9786611385828 |
0-8213-7180-0 |
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Descrizione fisica |
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xiii, 222 pages : illustrations ; ; 24 cm |
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Altri autori (Persone) |
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RaptiRichard Schlirf <1960-> |
GroomEric <1954-> |
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Disciplina |
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Soggetti |
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Infrastructure (Economics) - Government policy |
Infrastructure (Economics) - Accounting - Government policy |
Public utilities - Accounting - Government policy |
Corporations - Accounting - Government policy |
Disclosure in accounting - Government policy |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references (p. 205-209) and index. |
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Nota di contenuto |
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Contents; Foreword; Acknowledgments; Abbreviations; 1. Why Accounting Information Matters; 2. Case Studies; 3. Corporate Information and Financial Accounting; 4. Management and Cost Accounting; 5. Why Do Regulatory Accounting?; 6. Core Issues in Regulatory Accounting; 7. Scope of a Regulatory Accounting System; Annex 1 Understanding Financial Statements: Ratio Analysis; Annex 2 Regulatory Model; Annex 3 Examples of Guidelines and Templates; Annex 4 Impacts of Alternative Depreciation Profiles; Annex 5 List of Sample Performance Indicators |
Annex 6 Cost Allocation: Illustration of a Step-by-Step ApproachAnnex 7 Regulatory Asset Base Valuation; Bibliography; Index |
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Sommario/riassunto |
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This title provides a practical guide for regulators, policy-makers, and utility managers for establishing regulatory accounts that can be the cornerstone for better, more complete, and more reliable information. |
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