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Book Cover
E-book
Author Rodriguez Pardina, Martin, 1961-

Title Accounting for infrastructure regulation : an introduction / Martin Rodriguez Pardina, Richard Schlirf Rapti, Eric Groom
Published Washington, DC : World Bank, ©2008

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Description 1 online resource (xiii, 222 pages) : illustrations
Series World Bank e-Library.
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
Summary 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)
Bibliography Includes bibliographical references (pages 205-209) and index
Notes Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212 MiAaHDL
English
Print version record
digitized 2011 HathiTrust Digital Library committed to preserve pda MiAaHDL
Subject Infrastructure (Economics) -- Government policy
Infrastructure (Economics) -- Accounting -- Government policy
Public utilities -- Accounting -- Government policy
Corporations -- Accounting -- Government policy
Disclosure in accounting -- Government policy
BUSINESS & ECONOMICS -- Accounting -- Financial.
Infrastructure (Economics) -- Government policy
Form Electronic book
Author Rapti, Richard Schlirf, 1960-
Groom, Eric, 1954-
LC no. 2007017934
ISBN 0821371800
9780821371800
1281385824
9781281385826
9786611385828
6611385827