Publication:
Accounting for Infrastructure Regulation : An Introduction

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dc.contributor.authorRodriguez Pardina, Martin
dc.contributor.authorSchlirf Rapti, Richard
dc.contributor.authorGroom, Eric
dc.date.accessioned2012-05-25T15:23:11Z
dc.date.available2012-05-25T15:23:11Z
dc.date.issued2008
dc.description.abstractThe Enron crisis offered a dramatic reminder to regulators around the world that reliable accounting standards are essential for markets to work efficiently and fairly. Harvey Pitt, chairman of the regulatory agency responsible for the monitoring of accountants in the United States (the Securities and Exchange Commission) from 2001 to 2003, argued that the crisis revealed two problems with accounting that needed to be addressed by the regulators. The first problem is that the accountants may have gotten some of the accounting wrong. The second, and more important, problem is that they may have gotten a lot of the accounting right. This volume describes a set of rules with which utilities monopolies should be able to comply without threat to a fair return on their business, while at the same time ensuring the accountability of all players. Regulators in many member countries of the organization for economic co-operation and development and in the electricity sector in many developing countries use these rules. There is no reason why they should not be of value to regulators of all public service providers that enjoy strong residual monopoly rights. Ultimately, this book is about rules for maintaining the minimum level of accountability needed to achieve fair treatment of investors, operators, users, and taxpayers alike and to prevent preferential treatment of the stakeholder with the highest political leverage at any point in time.en
dc.identifierhttp://documents.worldbank.org/curated/en/2008/01/9484572/accounting-infrastructure-regulation-introduction
dc.identifier.doi10.1596/978-0-8213-7179-4
dc.identifier.isbn978-0-8213-7179-4
dc.identifier.urihttps://hdl.handle.net/10986/6426
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC: World Bank
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOUNTANT
dc.subjectACCOUNTANTS
dc.subjectACCOUNTING
dc.subjectACCOUNTING APPROACH
dc.subjectACCOUNTING EQUATION
dc.subjectACCOUNTING POLICIES
dc.subjectACCOUNTING PRACTICES
dc.subjectACCOUNTING PRINCIPLES
dc.subjectACCOUNTING RULES
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTING SYSTEMS
dc.subjectACCOUNTING TREATMENT
dc.subjectACCOUNTS PAYABLE
dc.subjectACCOUNTS RECEIVABLE
dc.subjectACCRUAL ACCOUNTING
dc.subjectASSET BASE
dc.subjectASSET RATIO
dc.subjectAUDITING
dc.subjectAUDITORS
dc.subjectBALANCE SHEET
dc.subjectBALANCE SHEETS
dc.subjectBANK ACCOUNT
dc.subjectBANK ACCOUNTS
dc.subjectBANK LOANS
dc.subjectBANKRUPTCY
dc.subjectBEST PRACTICE
dc.subjectBEST PRACTICES
dc.subjectBONDS
dc.subjectBUDGETARY CONSTRAINTS
dc.subjectBUSINESS ASSOCIATIONS
dc.subjectBUSINESS FORECASTING
dc.subjectBUSINESS OPERATIONS
dc.subjectCALCULATION
dc.subjectCAPITAL EXPENDITURE
dc.subjectCAPITAL GAINS
dc.subjectCAPITAL STRUCTURE
dc.subjectCAPITALIZATION
dc.subjectCASH FLOW
dc.subjectCASH FLOWS
dc.subjectCASH INFLOWS
dc.subjectCASH PAYMENTS
dc.subjectCASH RESERVES
dc.subjectCHARTS OF ACCOUNTS
dc.subjectCHECKS
dc.subjectCOLLECTION PROCESS
dc.subjectCOMMON STOCK
dc.subjectCONTRACTUAL RELATIONSHIP
dc.subjectCONTRIBUTION
dc.subjectCONTRIBUTIONS
dc.subjectCOST [ACCOUNTING
dc.subjectCOST ACCOUNTING
dc.subjectCOST ALLOCATION
dc.subjectCOST ANALYSIS
dc.subjectCOST EFFICIENCY
dc.subjectCOST SAVINGS
dc.subjectCREDITORS
dc.subjectCREDITWORTHINESS
dc.subjectCURRENCY
dc.subjectDEBT
dc.subjectDEBTS
dc.subjectDEPRECIATION
dc.subjectDEVELOPING COUNTRIES
dc.subjectDIRECT COSTS
dc.subjectDISCLOSURE IN ACCOUNTING
dc.subjectDISPUTE RESOLUTION
dc.subjectEARNINGS
dc.subjectECONOMIC ACTIVITIES
dc.subjectECONOMIC COSTS
dc.subjectECONOMIC EFFICIENCY
dc.subjectEQUIPMENT
dc.subjectEXCHANGE COMMISSION
dc.subjectEXPENSE ACCOUNTS
dc.subjectFAIR VALUE
dc.subjectFINANCES
dc.subjectFINANCIAL ACCOUNTING
dc.subjectFINANCIAL ACCOUNTING STANDARDS
dc.subjectFINANCIAL COMMUNITY
dc.subjectFINANCIAL COSTS
dc.subjectFINANCIAL DATA
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL PERFORMANCE
dc.subjectFINANCIAL POSITION
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL REPORTS
dc.subjectFINANCIAL STATEMENT
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL SUSTAINABILITY
dc.subjectFIXED ASSET
dc.subjectFIXED ASSETS
dc.subjectFIXED COSTS
dc.subjectFOREIGN CURRENCY
dc.subjectFUTURE CASH FLOWS
dc.subjectGAAP
dc.subjectGOVERNMENT POLICY
dc.subjectGOVERNMENT SECURITIES
dc.subjectHUMAN RESOURCES
dc.subjectINCOME
dc.subjectINCOME TAX
dc.subjectINCOME TAXES
dc.subjectINDIRECT COSTS
dc.subjectINFORMATION ASYMMETRY
dc.subjectINFORMATION DISCLOSURE
dc.subjectINFORMATION SYSTEM
dc.subjectINFORMATION SYSTEMS
dc.subjectINITIAL CAPITAL
dc.subjectINSTRUMENT
dc.subjectINTANGIBLE
dc.subjectINTANGIBLE ASSETS
dc.subjectINTEREST EXPENSE
dc.subjectINTERNAL RATE OF RETURN
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERNATIONAL BANK
dc.subjectINVENTORY
dc.subjectINVESTING
dc.subjectLACK OF INFORMATION
dc.subjectLATIN AMERICAN
dc.subjectLEGAL DRAFTING
dc.subjectLEGAL FRAMEWORK
dc.subjectLEGAL OBLIGATION
dc.subjectLEGAL OBLIGATIONS
dc.subjectLENDERS
dc.subjectLIABILITY
dc.subjectLIQUIDATION
dc.subjectLIQUIDITY
dc.subjectLIQUIDITY RATIO
dc.subjectLOAN
dc.subjectLONG-TERM ASSETS
dc.subjectLONG-TERM DEBT
dc.subjectLONG-TERM GOAL
dc.subjectLONG-TERM LIABILITIES
dc.subjectLONG-TERM LOANS
dc.subjectMAINTENANCE COSTS
dc.subjectMARGINAL COSTS
dc.subjectMARKET FAILURE
dc.subjectMARKET SHARE
dc.subjectMARKET VALUE
dc.subjectMARKETING
dc.subjectMATURITY
dc.subjectMERGERS
dc.subjectMONEY MARKET
dc.subjectNET ASSETS
dc.subjectNET WORTH
dc.subjectPOTENTIAL INVESTORS
dc.subjectPRICE INDEX
dc.subjectPRICE STABILITY
dc.subjectPRODUCTIVITY
dc.subjectPROFIT MARGINS
dc.subjectRATE OF RETURN
dc.subjectREGULATORY AUTHORITY
dc.subjectREGULATORY FRAMEWORK
dc.subjectREGULATORY PRACTICE
dc.subjectREGULATORY SYSTEM
dc.subjectRENTS
dc.subjectRETAIL PRICE
dc.subjectRETURNS
dc.subjectSALARIES
dc.subjectSALE
dc.subjectSALES
dc.subjectSALES EXPENSES
dc.subjectSAVINGS
dc.subjectSECURITIES
dc.subjectSENIOR
dc.subjectSETTLEMENT
dc.subjectSHAREHOLDERS
dc.subjectSHORT-TERM DEBT
dc.subjectSOCIAL SECURITY
dc.subjectSOURCE OF INFORMATION
dc.subjectSTAKEHOLDER
dc.subjectSTAKEHOLDERS
dc.subjectSTOCK EXCHANGES
dc.subjectSTOCKS
dc.subjectTANGIBLE ASSETS
dc.subjectTAX RATE
dc.subjectTAXABLE INCOME
dc.subjectTELECOMMUNICATIONS
dc.subjectTERMINATION
dc.subjectTOTAL COST
dc.subjectTRADING
dc.subjectTRANSACTION
dc.subjectVALUABLE
dc.subjectVALUATION
dc.titleAccounting for Infrastructure Regulation : An Introductionen
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.disclosure2010-05-19
okr.doctypePublications & Research::Publication
okr.doctypePublications & Research::Publication
okr.docurlhttp://documents.worldbank.org/curated/en/2008/01/9484572/accounting-infrastructure-regulation-introduction
okr.globalpracticeFinance and Markets
okr.globalpracticeTrade and Competitiveness
okr.guid696961468135024781
okr.identifier.doi10.1596/978-0-8213-7179-4
okr.identifier.externaldocumentum000334955_20080530080202
okr.identifier.internaldocumentum9484572
okr.identifier.report43972
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2008/05/30/000334955_20080530080202/Rendered/PDF/439720PUB0Box310only109780821371794.pdfen
okr.region.geographicalLatin America
okr.region.geographicalAfrica
okr.topicPrivate Sector Development::Competitiveness and Competition Policy
okr.topicPrivate Sector Development::Business Environment
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicPrivate Sector Development::Business in Development
okr.unitSustainable Development (MNSSD)
okr.volume1 of 1
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