Description |
1 online resource (xiii, 222 pages) : illustrations |
Series |
World Bank e-Library.
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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 |
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English |
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Print version record |
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digitized 2011 HathiTrust Digital Library committed to preserve pda MiAaHDL |
Subject |
Infrastructure (Economics) -- Government policy
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Infrastructure (Economics) -- Accounting -- Government policy
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Public utilities -- Accounting -- Government policy
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Corporations -- Accounting -- Government policy
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Disclosure in accounting -- Government policy
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BUSINESS & ECONOMICS -- Accounting -- Financial.
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Infrastructure (Economics) -- Government policy
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Form |
Electronic book
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Author |
Rapti, Richard Schlirf, 1960-
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Groom, Eric, 1954-
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LC no. |
2007017934 |
ISBN |
0821371800 |
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9780821371800 |
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1281385824 |
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9781281385826 |
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9786611385828 |
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6611385827 |
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