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Accounting for infrastructure regulation : an introduction /

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 pract...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Rodriguez Pardina, Martin, 1961-
Otros Autores: Rapti, Richard Schlirf, 1960-, Groom, Eric, 1954-
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, DC : World Bank, ©2008.
Colección:World Bank e-Library.
Temas:
Acceso en línea:Texto completo
Descripción
Sumario: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).
Descripción Física:1 online resource (xiii, 222 pages) : illustrations
Bibliografía:Includes bibliographical references (pages 205-209) and index.
ISBN:0821371800
9780821371800
1281385824
9781281385826
9786611385828
6611385827