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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...
| 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 |
MARC
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| 037 | |n Title subscribed to via ProQuest Academic Complete | ||
| 042 | |a dlr | ||
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| 072 | 7 | |a BUS |x 001010 |2 bisacsh | |
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| 049 | |a UAMI | ||
| 100 | 1 | |a Rodriguez Pardina, Martin, |d 1961- |1 https://id.oclc.org/worldcat/entity/E39PCjth7tf49dQPmHFGQ33333 | |
| 245 | 1 | 0 | |a Accounting for infrastructure regulation : |b an introduction / |c Martin Rodriguez Pardina, Richard Schlirf Rapti, Eric Groom. |
| 260 | |a Washington, DC : |b World Bank, |c ©2008. | ||
| 300 | |a 1 online resource (xiii, 222 pages) : |b illustrations | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
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| 347 | |a data file | ||
| 380 | |a Bibliography | ||
| 504 | |a Includes bibliographical references (pages 205-209) and index. | ||
| 505 | 0 | |a 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. | |
| 520 | |a 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). | ||
| 588 | 0 | |a Print version record. | |
| 506 | |3 Use copy |f Restrictions unspecified |2 star |5 MiAaHDL | ||
| 533 | |a Electronic reproduction. |b [Place of publication not identified] : |c HathiTrust Digital Library, |d 2011. |5 MiAaHDL | ||
| 538 | |a 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. |u http://purl.oclc.org/DLF/benchrepro0212 |5 MiAaHDL | ||
| 583 | 1 | |a digitized |c 2011 |h HathiTrust Digital Library |l committed to preserve |2 pda |5 MiAaHDL | |
| 546 | |a English. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Infrastructure (Economics) |x Government policy. | |
| 650 | 0 | |a Infrastructure (Economics) |x Accounting |x Government policy. | |
| 650 | 0 | |a Public utilities |x Accounting |x Government policy. | |
| 650 | 0 | |a Corporations |x Accounting |x Government policy. | |
| 650 | 0 | |a Disclosure in accounting |x Government policy. | |
| 650 | 6 | |a Divulgation en comptabilité |x Politique gouvernementale. | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Accounting |x Financial. |2 bisacsh | |
| 650 | 7 | |a Infrastructure (Economics) |x Government policy |2 fast | |
| 700 | 1 | |a Rapti, Richard Schlirf, |d 1960- |1 https://id.oclc.org/worldcat/entity/E39PCjBmrHrwHYmbCQCkqfH7VC | |
| 700 | 1 | |a Groom, Eric, |d 1954- |1 https://id.oclc.org/worldcat/entity/E39PCjDyXM4v39VThKCQKQwjqP | |
| 758 | |i has work: |a Accounting for infrastructure regulation (Text) |1 https://id.oclc.org/worldcat/entity/E39PCGtdJ6DJgtgfP69Jmx8mr3 |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Rodriguez Pardina, Martin, 1961- |t Accounting for infrastructure regulation. |d Washington, DC : World Bank, ©2008 |w (DLC) 2007017934 |
| 830 | 0 | |a World Bank e-Library. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=459490 |z Texto completo |
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