Accounting for Infrastructure Regulation: An Introduction - Brossura

Groom, Eric; Rapti, Richard Schlirf; Pardina, Martin Rodriguez

Brossura

ISBN 10: 0821371797 ISBN 13: 9780821371794

Casa editrice: World Bank, 2007

Riassunto

Developing effective regulation for utilities has always depended on getting good accounting information on finances and operations. But reforms within the utility sector--such as promoting competition and encouraging private participation--make accurate regulatory accounting even more important. As sector and corporate structures become more complex, with utilities operating in both competitive and regulated markets or across several jurisdictions, cost allocations have become both more critical and complex. Clear requirements for regulatory accounts are an essential element in the transparent, consistent, and credible regulation of utilities and reporting of their performance.'Accounting for Infrastructure Regulation: An Introduction' provides a practical guide for regulators, policy makers and utility managers to establishing regulatory accounts that can be the cornerstone for better, more complete, and more reliable accounting information. Drawing upon a number of case studies to illustrate key issues and choices, the book sets out the essential accounting features of regulatory accounts and provides practical guidance on controversial areas such as the allocation of costs, the valuation of assets, and depreciation. The book emphasizes the need for consistency with Generally Accepted Accounting Principles (GAAP), but highlights the specific role and requirements of regulatory accounts from the perspective of sector reform and best-practice regulation.

Su questo libro

Product Description

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).

Dettagli dell?edizione

• Editore: World Bank
• Data di pubblicazione: 2007
• ISBN 10: 0821371797
• ISBN 13: 9780821371794
• Rilegatura: Copertina flessibile
• Lingua: Inglese
• Numero di pagine: 222
• Contatto del produttore: non disponibile