| Title : | Accounting for infrastructure regulation : an introduction |
| Material Type: | printed text |
| Authors: | Rodriguez Pardina, Author ; Richard Schlirf Rapti, Author ; Eric Groom |
| Publisher: | Washington D.C. : The World Bank |
| Publication Date: | 2008 |
| Pagination: | xiii, 222 p. |
| Layout: | ill. |
| Size: | 24 cm |
| ISBN (or other code): | 978-0-8213-7179-4 |
| General note: | Includes bibliographical references (p. 205-209) and index |
| Languages : | English (eng) Original Language : English (eng) |
| Descriptors: | Accounting
Finance and Financial Sector Development
Private Sector Development
Social Protections and Labor
|
| Class number: | 657 |
| Abstract: | "Accounting for infrastructure regulation"- 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). |
| Contents note: | Why Accounting Information Matters; Case Studies; Corporate Information and Financial Accounting; Regulatory Accounting; Core Issues in Regulatory Accounting; Scope of a Regulatory Accounting System; Understanding Financial Statements: Ratio Analysis; Regulatory Model; Examples of Guidelines and Templates; Impacts of Alternative Depreciation Profiles; List of Sample Performance Indicators; Cost Allocation: Illustration of a Step- by Step Approach; Regulatory Asset Base Valuation; |
| Record link: | https://library.seeu.edu.mk/index.php?lvl=notice_display&id=13300 |
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World Bank
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