03915oam 22008295 450 991078229650332120200520144314.01-281-38582-497866113858280-8213-7180-010.1596/978-0-8213-7179-4(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(The World Bank)123955162(The World Bank)ocn123955162(US-djbf)14828782(EXLCZ)99100000000053455520070430d2008 uf 0engurcn|||||||||txtrdacontentcrdamediacrrdacarrierAccounting for infrastructure regulation : an introduction /Martin Rodriguez Pardina, Richard Schlirf Rapti, Eric GroomWashington, DC :World Bank,[2008]copyright 2008.xiii, 222 pages illustrations ;24 cmDescription 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).World Bank e-Library.Infrastructure (Economics)Government policyInfrastructure (Economics)AccountingGovernment policyPublic utilitiesAccountingGovernment policyCorporationsAccountingGovernment policyDisclosure in accountingGovernment policyInfrastructure (Economics)Government policy.Infrastructure (Economics)AccountingGovernment policy.Public utilitiesAccountingGovernment policy.CorporationsAccountingGovernment policy.Disclosure in accountingGovernment policy.657/.838Rodriguez Pardina Martin1961-1555586Rapti Richard Schlirf1960-1555587Groom Eric1954-1555588DLCDLCBTCTABAKERYDXCPC#PBWXCDXDLCBOOK9910782296503321Accounting for infrastructure regulation3817610UNINA