Accounting for Infrastructure Regulation: An Introduction - Softcover

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

 
9780821371794: Accounting for Infrastructure Regulation: An Introduction

Inhaltsangabe

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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9780821371800: Accounting for Infrastructure Regulation: An Introduction

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ISBN 10:  0821371800 ISBN 13:  9780821371800
Verlag: World Bank Publications
Hardcover