Accounting for infrastructure regulation : an introduction

Martin Rodriguez Pardina, Richard Schlirf Rapti, Eric Groom

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)

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Year of publication:	c2008
Authors:	Rodriguez Pardina, Martin A.
Other Persons:	Rapti, Richard Schlirf (contributor) ; Groom, Eric (contributor)
Publisher:	Washington, DC : World Bank
Subject:	Infrastrukturpolitik \| Infrastructure policy \| Versorgungswirtschaft \| Public utilities \| Jahresabschluss \| Financial statement \| Infrastruktur \| Infrastructure \| Regulierung \| Regulation
Description of contents:	Table of Contents [external.dandelon.com]

Extent:	Online-Ressource (xiii, 222 p) ill 24 cm
Type of publication:	Book / Working Paper
Language:	English
Notes:	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 Indicators Annex 6 Cost Allocation: Illustration of a Step-by-Step ApproachAnnex 7 Regulatory Asset Base Valuation; Bibliography; Index Electronic reproduction; Available via World Wide Web
ISBN:	978-0-8213-7180-0 ; 0-8213-7180-0 ; 978-0-8213-7179-4 ; 0-8213-7179-7 ; 978-0-8213-7179-4
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012673832