Accounting for Public Utilities

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Author :
Publisher : LexisNexis
ISBN 13 : 0820510165
Total Pages : 933 pages
Book Rating : 4.8/5 (25 download)

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Book Synopsis Accounting for Public Utilities by : Robert L. Hahne

Download or read book Accounting for Public Utilities written by Robert L. Hahne and published by LexisNexis. This book was released on 1983-01-01 with total page 933 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication, for those involved in utility accounting, finance, ratemaking and deregulation, brings into focus special types of accounting rules, situations and adaptations that are essential in this highly specialized industry. Features of this work include: a discussion of ratemaking concepts, including styles of ratemaking, determining utility rate base, cost allocations and normalization; an analysis of regulatory accounting and reporting requirements; and an explanation of accounting for taxes, public utility regulation, management accounting systems, pricing and depreciation. The price quoted for the work covers one year's worth of service.

Accounting for Infrastructure Regulation

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Author :
Publisher : World Bank Publications
ISBN 13 : 0821371800
Total Pages : 240 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Accounting for Infrastructure Regulation by : Martin Rodriguez Pardina

Download or read book Accounting for Infrastructure Regulation written by Martin Rodriguez Pardina and published by World Bank Publications. This book was released on 2008 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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).

Regulatory Accounting

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Author :
Publisher : DIANE Publishing
ISBN 13 : 0788186191
Total Pages : 77 pages
Book Rating : 4.7/5 (881 download)

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Book Synopsis Regulatory Accounting by : Curtis W. Copeland

Download or read book Regulatory Accounting written by Curtis W. Copeland and published by DIANE Publishing. This book was released on 1999-12 with total page 77 pages. Available in PDF, EPUB and Kindle. Book excerpt: The process of issuing and enforcing regulations is a basic tool of government, but the costs that nonfederal entities pay to comply with federal regulations are not accounted for in the federal budget process. This report provides information on the Office of Management and Budget's (OMB) 1997 and 1998 reports to Congress regarding the costs and benefits of federal regulations. Specifically, it describes, for each of 4 statutory requirements, (1) how OMB addressed the requirements in its reports and (2) the views of noted economists in the field of cost-benefit analysis regarding OMB's responses in these reports.

Regulatory Accounting

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Author :
Publisher :
ISBN 13 :
Total Pages : 80 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Regulatory Accounting by : United States. General Accounting Office

Download or read book Regulatory Accounting written by United States. General Accounting Office and published by . This book was released on 1999 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:

How to Improve Regulatory Accounting

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Author :
Publisher :
ISBN 13 :
Total Pages : 180 pages
Book Rating : 4.0/5 (1 download)

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Book Synopsis How to Improve Regulatory Accounting by : United States. Congress. House. Committee on Government Reform. Subcommittee on Energy Policy, Natural Resources, and Regulatory Affairs

Download or read book How to Improve Regulatory Accounting written by United States. Congress. House. Committee on Government Reform. Subcommittee on Energy Policy, Natural Resources, and Regulatory Affairs and published by . This book was released on 2003 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Contemporary Issues in Accounting Regulation

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Publisher : Springer Science & Business Media
ISBN 13 : 1461545897
Total Pages : 225 pages
Book Rating : 4.4/5 (615 download)

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Book Synopsis Contemporary Issues in Accounting Regulation by : Stuart McLeay

Download or read book Contemporary Issues in Accounting Regulation written by Stuart McLeay and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.

How to Improve Regulatory Accounting

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Author :
Publisher :
ISBN 13 :
Total Pages : 160 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis How to Improve Regulatory Accounting by : United States. Congress. House. Committee on Government Reform. Subcommittee on Energy Policy, Natural Resources, and Regulatory Affairs

Download or read book How to Improve Regulatory Accounting written by United States. Congress. House. Committee on Government Reform. Subcommittee on Energy Policy, Natural Resources, and Regulatory Affairs and published by . This book was released on 2004 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Research in Accounting Regulation

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Author :
Publisher : Elsevier
ISBN 13 : 0080462812
Total Pages : 378 pages
Book Rating : 4.0/5 (84 download)

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Book Synopsis Research in Accounting Regulation by : Gary Previts

Download or read book Research in Accounting Regulation written by Gary Previts and published by Elsevier. This book was released on 2006-01-27 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies; including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, the Public Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US] and the International Accounting Standards Board. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants and equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline. Research in Accounting Regulation seeks high quality manuscripts which address accounting regulatory policy, broadly defined, including: 1. self regulatory activities 2. case law and litigation 3. legislation and government regulation 4. the economics of regulation of markets, and disclosure, including modeling 5. matters involving the structure of education, licensing, and accreditation The editors encourage submission of original empirical, behavioral or applied research manuscripts which consider strategic and policy implications for regulation, regulatory models and markets. It is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy.

Uniform System of Accounts (USOA)

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Publisher :
ISBN 13 :
Total Pages : 200 pages
Book Rating : 4.:/5 (1 download)

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Book Synopsis Uniform System of Accounts (USOA) by :

Download or read book Uniform System of Accounts (USOA) written by and published by . This book was released on 1995 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Regulatory Accounting

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Publisher :
ISBN 13 :
Total Pages : 344 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Regulatory Accounting by : United States. Congress. House. Committee on Government Reform. Subcommittee on Energy Policy, Natural Resources, and Regulatory Affairs

Download or read book Regulatory Accounting written by United States. Congress. House. Committee on Government Reform. Subcommittee on Energy Policy, Natural Resources, and Regulatory Affairs and published by . This book was released on 2003 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt:

How to Improve Regulatory Accounting

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Author :
Publisher :
ISBN 13 :
Total Pages : 180 pages
Book Rating : 4.:/5 (8 download)

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Book Synopsis How to Improve Regulatory Accounting by : United States. Congress. House. Committee on Government Reform. Subcommittee on Energy Policy, Natural Resources, and Regulatory Affairs

Download or read book How to Improve Regulatory Accounting written by United States. Congress. House. Committee on Government Reform. Subcommittee on Energy Policy, Natural Resources, and Regulatory Affairs and published by . This book was released on 2003 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt:

History of the Eighties

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Publisher :
ISBN 13 :
Total Pages : 594 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis History of the Eighties by :

Download or read book History of the Eighties written by and published by . This book was released on 1997 with total page 594 pages. Available in PDF, EPUB and Kindle. Book excerpt:

HOW TO IMPROVE REGULATORY ACCOUNTING:..., HEARING... SERIAL NO. 108-3... COMMITTEE ON GOVERNMENT..., HOUSE OF REPRESENTATIVES... 108TH CONGRES

Download HOW TO IMPROVE REGULATORY ACCOUNTING:..., HEARING... SERIAL NO. 108-3... COMMITTEE ON GOVERNMENT..., HOUSE OF REPRESENTATIVES... 108TH CONGRES PDF Online Free

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Publisher :
ISBN 13 :
Total Pages : 162 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis HOW TO IMPROVE REGULATORY ACCOUNTING:..., HEARING... SERIAL NO. 108-3... COMMITTEE ON GOVERNMENT..., HOUSE OF REPRESENTATIVES... 108TH CONGRES by : United States. Congress. House. Committee on Government Reform. Subcommittee on Energy Policy, Natural Resources, and Regulatory Affairs

Download or read book HOW TO IMPROVE REGULATORY ACCOUNTING:..., HEARING... SERIAL NO. 108-3... COMMITTEE ON GOVERNMENT..., HOUSE OF REPRESENTATIVES... 108TH CONGRES written by United States. Congress. House. Committee on Government Reform. Subcommittee on Energy Policy, Natural Resources, and Regulatory Affairs and published by . This book was released on 2003 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Problems in Implementing Regulatory Accounting and Costing Systems for Railroads

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Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Problems in Implementing Regulatory Accounting and Costing Systems for Railroads by : United States. General Accounting Office

Download or read book Problems in Implementing Regulatory Accounting and Costing Systems for Railroads written by United States. General Accounting Office and published by . This book was released on 1980 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Principles of Group Accounting under IFRS

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Publisher : John Wiley & Sons
ISBN 13 : 1118751418
Total Pages : 869 pages
Book Rating : 4.1/5 (187 download)

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Book Synopsis Principles of Group Accounting under IFRS by : Andreas Krimpmann

Download or read book Principles of Group Accounting under IFRS written by Andreas Krimpmann and published by John Wiley & Sons. This book was released on 2015-06-02 with total page 869 pages. Available in PDF, EPUB and Kindle. Book excerpt: A professional perspective to implementing IFRS 10, 11, and 12 The new International Financial Reporting Standards (IFRS) 10, 11, and 12 are changing group accounting for many businesses. As business becomes increasingly global, more and more firms will need to transition using the codes and techniques described in Principles of Group Accounting under IFRS. This book is a practical guide and reference to the standards related to consolidated financial statements, joint arrangements, and disclosure of interests. Fully illustrated with a step-by-step case study, Principles of Group Accounting under IFRS is equally valuable as an introductory text and as a reference for addressing specific issues that may arise in the process of consolidating group accounts. The new international standards will bring about significant changes in group reporting, and it is essential for accountants, auditors, and business leaders to understand their implications. Author Andreas Krimpmann is an internationally recognized authority on the transition from GAAP to IFRS, and this new text comes packaged with GAAP/IFRS comparison resources that will help make the changes clear. Other bonus resources include an Excel-based consolidation tool, checklists, and a companion website with the latest information. Learn about: Definitions, requirements, processes, and transition techniques for IFRS 10, 11, and 12 covering group level accounting Practical implementation strategies demonstrated through a clear case study of a midsize group Key concepts related to consolidated financial statements, joint ventures, management consolidation, and disclosure of interests Comparisons between GAAP and IFRS to clarify the required changes for international firms Whatever stage of the consolidation process you are in, you will appreciate the professional perspective in Principles of Group Accounting under IFRS.

Accounting and Regulation

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Author :
Publisher : Springer Science & Business Media
ISBN 13 : 1461480973
Total Pages : 424 pages
Book Rating : 4.4/5 (614 download)

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Book Synopsis Accounting and Regulation by : Roberto Di Pietra

Download or read book Accounting and Regulation written by Roberto Di Pietra and published by Springer Science & Business Media. This book was released on 2013-11-05 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the field. They have covered a wide array of topics, including corporate governance, auditing, financial disclosure, international standards boards, and the dynamics of markets and institutions. Most recently, they have focused on the role that accounting practices and policies may have played in the global financial crisis of 2008. In this volume, the editors showcase contributions from the workshops that represent the full spectrum of issues and perspectives relating to accounting and regulation. Each paper incorporates the most current examples and references to reflect the latest insights, with an emphasis on exploring future implications for theory and research, practice, and policymaking. ​

Standards for Internal Control in the Federal Government

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Publisher : Lulu.com
ISBN 13 : 0359541828
Total Pages : 88 pages
Book Rating : 4.3/5 (595 download)

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Book Synopsis Standards for Internal Control in the Federal Government by : United States Government Accountability Office

Download or read book Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.