Accounting for Infrastructure Regulation

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

240 Seiten, Taschenbuch

Kurzbeschreibung des Verlags

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).

• Reihe: World Bank Publications
• ISBN: 9780821371794
• Sprache: Englisch
• Erscheinungsdatum: 25.04.2008
• Größe: 235 x 191 mm
• Verlag: World Bank Publications