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Accounting for infrastructure regulation [[electronic resource] ] : an introduction / / Martin Rodriguez Pardina, Richard Schlirf Rapti, Eric Groom



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Autore: Rodriguez Pardina Martin <1961-> Visualizza persona
Titolo: Accounting for infrastructure regulation [[electronic resource] ] : an introduction / / Martin Rodriguez Pardina, Richard Schlirf Rapti, Eric Groom Visualizza cluster
Pubblicazione: Washington, DC, : World Bank, c2008
Descrizione fisica: 1 online resource (240 p.)
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
Soggetto genere / forma: Electronic books.
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  Visualizza cluster
ISBN: 1-281-38582-4
9786611385828
0-8213-7180-0
Formato: Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione: Inglese
Record Nr.: 9910454032103321
Lo trovi qui: Univ. Federico II
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