Accounting for Infrastructure Regulation 1

bokomslag Accounting for Infrastructure Regulation

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240 sidor
2007

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).

Författare: Eric Ian Groom, Richard Schlirf Rapti, Martin Rodriguez Pardina
Format: Pocket/Paperback
ISBN: 9780821371794
Språk: Engelska
Antal sidor: 240
Utgivningsdatum: 2007-12-01
Förlag: World Bank Publications