Accounting for infrastructure regulation : (Record no. 15948)

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
Holdings
Withdrawn status Lost status Damaged status Not for loan Home library Current library Date acquired Total checkouts Full call number Barcode Date last seen Price effective from Koha item type
        Junaid Zaidi Library, COMSATS University Islamabad Junaid Zaidi Library, COMSATS University Islamabad 09/07/2023   657.838 PAR-A 50338 09/07/2023 09/07/2023 Books