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Book Cover
Author Rodriguez Pardina, Martin, 1961-

Title Accounting for infrastructure regulation : an introduction / Martin Rodriguez Pardina, Richard Schlirf Rapti, Eric Groom
Published Washington, DC : World Bank, [2008]
Online access available from:
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Description 1 online resource (xiii, 222 pages) : illustrations
Series World Bank e-Library.
Contents Foreword; Acknowledgments; Abbreviations; 1. Why Accounting Information Matters; 2. Case Studies; 3. Corporate Information and Financial Accounting; 4. Management and Cost Accounting; 5. Why Do Regulatory Accounting?; 6. Core Issues in Regulatory Accounting; 7. Scope of a Regulatory Accounting System; Annex 1 Understanding Financial Statements: Ratio Analysis; Annex 2 Regulatory Model; Annex 3 Examples of Guidelines and Templates; Annex 4 Impacts of Alternative Depreciation Profiles; Annex 5 List of Sample Performance Indicators
Summary 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)
Bibliography Includes bibliographical references (pages 205-209) and index
Notes Print version record
Subject Corporations -- Accounting -- Government policy.
Disclosure in accounting -- Government policy.
Infrastructure (Economics) -- Accounting -- Government policy.
Infrastructure (Economics) -- Government policy.
Public utilities -- Accounting -- Government policy.
Form Electronic book
Author Groom, Eric, 1954-
Rapti, Richard Schlirf, 1960-
LC no. 2007017934
ISBN 0821371800 (electronic)
9780821371800 (electronic)