03566nam 2200697 a 450 991045403210332120200520144314.01-281-38582-497866113858280-8213-7180-0(CKB)1000000000534555(EBL)459490(OCoLC)507926717(SSID)ssj0000085193(PQKBManifestationID)12014796(PQKBTitleCode)TC0000085193(PQKBWorkID)10005992(PQKB)10876545(MiAaPQ)EBC459490(Au-PeEL)EBL459490(CaPaEBR)ebr10231589(CaONFJC)MIL138582(OCoLC)320325806(EXLCZ)99100000000053455520070430d2008 uf 0engur|n|---|||||txtccrAccounting for infrastructure regulation[electronic resource] an introduction /Martin Rodriguez Pardina, Richard Schlirf Rapti, Eric GroomWashington, DC World Bankc20081 online resource (240 p.)Description based upon print version of record.0-8213-7179-7 Includes bibliographical references (p. 205-209) and index.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 IndicatorsAnnex 6 Cost Allocation: Illustration of a Step-by-Step ApproachAnnex 7 Regulatory Asset Base Valuation; Bibliography; IndexThis 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. It sets out the essential accounting features of regulatory accounts and provides practical guidance on controversial areas such as cost allocation, asset valuation, and depreciation. It emphasizes the essential requirements for consistency with Generally Accepted Accounting Principles (GAAP).Infrastructure (Economics)Government policyInfrastructure (Economics)AccountingGovernment policyPublic utilitiesAccountingGovernment policyCorporationsAccountingGovernment policyDisclosure in accountingGovernment policyElectronic books.Infrastructure (Economics)Government policy.Infrastructure (Economics)AccountingGovernment policy.Public utilitiesAccountingGovernment policy.CorporationsAccountingGovernment policy.Disclosure in accountingGovernment policy.657/.838Rodriguez Pardina Martin1961-919029Rapti Richard Schlirf1960-919030Groom Eric1954-919031MiAaPQMiAaPQMiAaPQBOOK9910454032103321Accounting for infrastructure regulation2061269UNINA