Franklin

Accounting for infrastructure regulation [electronic resource] : an introduction / Martin Rodriguez Pardina, Richard Schlirf Rapti, Eric Groom.

Author/Creator:
Rodriguez Pardina, Martin, 1961-
Publication:
Washington, DC : World Bank, c2008.
Format/Description:
Government document
Book
1 online resource (240 p.)
Subjects:
Infrastructure (Economics) -- Government policy.
Infrastructure (Economics) -- Accounting -- Government policy.
Public utilities -- Accounting -- Government policy.
Corporations -- Accounting -- Government policy.
Disclosure in accounting -- Government policy.
Form/Genre:
Electronic books.
Language:
English
Summary:
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).
Contents:
Contents; 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
Annex 6 Cost Allocation: Illustration of a Step-by-Step ApproachAnnex 7 Regulatory Asset Base Valuation; Bibliography; Index
Notes:
Description based upon print version of record.
Includes bibliographical references (p. 205-209) and index.
Contributor:
Rapti, Richard Schlirf, 1960-
Groom, Eric, 1954-
ISBN:
1-281-38582-4
9786611385828
0-8213-7180-0
OCLC:
507926717
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