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:
Infrastructure (Economics) > Government policy.
Infrastructure (Economics) > Accounting > Government policy.
Public utilities > Accounting > Government policy.
Corporations > Accounting > Government policy.
Disclosure in accounting > Government policy.
Divulgation en comptabilité > Politique gouvernementale.
BUSINESS & ECONOMICS > Accounting > Financial.
Infrastructure (Economics) > Government policy
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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.

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