Accounting for Infrastructure Regulation: An Introduction

Accounting for Infrastructure Regulation: An Introduction
ISBN-10
0821371800
ISBN-13
9780821371800
Category
Business & Economics
Pages
240
Language
English
Published
2008
Publisher
World Bank Publications
Authors
Martin Rodriguez Pardina, Richard Schlirf Rapti, Eric Groom

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).

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