Accounting for infrastructure regulation : : an introduction / / Martin Rodriguez Pardina, Richard Schlirf Rapti, Eric Groom
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| Autore: |
Rodriguez Pardina Martin <1961->
|
| Titolo: |
Accounting for infrastructure regulation : : an introduction / / Martin Rodriguez Pardina, Richard Schlirf Rapti, Eric Groom
|
| Pubblicazione: | Washington, DC : , : World Bank, , [2008] |
| copyright 2008 | |
| Descrizione fisica: | xiii, 222 pages : illustrations ; ; 24 cm |
| Disciplina: | 657/.838 |
| Soggetto topico: | Infrastructure (Economics) - Government policy |
| Infrastructure (Economics) - Accounting - Government policy | |
| Public utilities - Accounting - Government policy | |
| Corporations - Accounting - Government policy | |
| Disclosure in accounting - Government policy | |
| Altri autori: |
RaptiRichard Schlirf <1960->
GroomEric <1954->
|
| Note generali: | Description based upon print version of record. |
| Nota di bibliografia: | Includes bibliographical references (p. 205-209) and index. |
| Nota di contenuto: | 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 | |
| Sommario/riassunto: | 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. 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). |
| Titolo autorizzato: | Accounting for infrastructure regulation |
| ISBN: | 1-281-38582-4 |
| 9786611385828 | |
| 0-8213-7180-0 | |
| Formato: | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione: | Inglese |
| Record Nr.: | 9910809506803321 |
| Lo trovi qui: | Univ. Federico II |
| Opac: | Controlla la disponibilità qui |
Serie:
World Bank e-Library.