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...
Clasificación: | Libro Electrónico |
---|---|
Autor principal: | |
Otros Autores: | , |
Formato: | Electrónico eBook |
Idioma: | Inglés |
Publicado: |
Washington, DC :
World Bank,
©2008.
|
Colección: | World Bank e-Library.
|
Temas: | |
Acceso en línea: | Texto completo |
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 |