MARC details
000 -LEADER |
fixed length control field |
02673dam a2200289 a 4500 |
001 - CONTROL NUMBER |
control field |
0000066062 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
0001 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
150126s2008 dcua b i001 0 eng |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
9780821371794 |
082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
Classification number |
657.838 |
084 ## - OTHER CLASSIFICATION NUMBER |
Classification number |
657.838 |
Item number |
PAR-A |
100 1# - MAIN ENTRY--PERSONAL NAME |
Personal name |
Rodriguez Pardina, Martin, |
Dates associated with a name |
1961- |
245 10 - TITLE STATEMENT |
Title |
Accounting for infrastructure regulation : |
Medium |
[Book] : |
Remainder of title |
an introduction / |
Statement of responsibility, etc. |
Martin Rodriguez Pardina, Richard Schlirf Rapti, Eric Groom. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. |
Place of publication, distribution, etc. |
Washington, DC : |
Name of publisher, distributor, etc. |
World Bank, |
Date of publication, distribution, etc. |
c2008. |
300 ## - PHYSICAL DESCRIPTION |
Extent |
xiii, 222 p. : |
Other physical details |
ill. ; |
Dimensions |
24 cm. |
504 ## - BIBLIOGRAPHY, ETC. NOTE |
Bibliography, etc. note |
Includes bibliographical references (p. 205-209) and index. |
520 ## - SUMMARY, ETC. |
Summary, etc. |
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 Regulation: 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. |
521 ## - TARGET AUDIENCE NOTE |
Target audience note |
All. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Infrastructure (Economics) |
General subdivision |
Government policy. |
|
Topical term or geographic name entry element |
Infrastructure (Economics) |
General subdivision |
Accounting |
-- |
Government policy. |
|
Topical term or geographic name entry element |
Public utilities |
General subdivision |
Accounting |
-- |
Government policy. |
|
Topical term or geographic name entry element |
Corporations |
General subdivision |
Accounting |
-- |
Government policy. |
|
Topical term or geographic name entry element |
Disclosure in accounting |
General subdivision |
Government policy. |
700 ## - ADDED ENTRY--PERSONAL NAME |
Personal name |
Rapti, Richard Schlirf, |
Dates associated with a name |
1960- |
|
Personal name |
Groom, Eric, |
Dates associated with a name |
1954- |
852 ## - LOCATION |
Accession No. |
50338 |
-- |
0.00 |
Former shelving location |
Books |