Items related to Accounting for Infrastructure Regulation: An Introduction

Accounting for Infrastructure Regulation: An Introduction - Hardcover

 
9780821371800: Accounting for Infrastructure Regulation: An Introduction

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Synopsis

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 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.

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  • PublisherWorld Bank Publications
  • ISBN 10 0821371800
  • ISBN 13 9780821371800
  • BindingHardcover
  • LanguageEnglish
  • Number of pages222

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Other Popular Editions of the Same Title

9780821371794: Accounting for Infrastructure Regulation: An Introduction

Featured Edition

ISBN 10:  0821371797 ISBN 13:  9780821371794
Publisher: World Bank Publications, 2008
Softcover