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Author: Martin Rodriguez Pardina
Publisher: World Bank Publications
ISBN: 0821371800
Category : Business & Economics
Languages : en
Pages : 240
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Book Description
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).
Author: Martin Rodriguez Pardina
Publisher: World Bank Publications
ISBN: 0821371800
Category : Business & Economics
Languages : en
Pages : 240
Get Book Here
Book Description
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).
Author: United States. Congress. House. Committee on Government Reform. Subcommittee on Energy Policy, Natural Resources, and Regulatory Affairs
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 180
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Book Description
Author: United States. Congress. House. Committee on Government Reform. Subcommittee on Energy Policy, Natural Resources, and Regulatory Affairs
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 160
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Book Description
Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Industrial laws and legislation
Languages : en
Pages : 80
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Book Description
Author: United States. Congress. House. Committee on Government Reform. Subcommittee on Energy Policy, Natural Resources, and Regulatory Affairs
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 344
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Book Description
Author: Curtis W. Copeland
Publisher: DIANE Publishing
ISBN: 0788186191
Category :
Languages : en
Pages : 77
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Book Description
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.
Author: Gary Previts
Publisher: Elsevier
ISBN: 0080546242
Category : Business & Economics
Languages : en
Pages : 305
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Book Description
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, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US], and self-regulatory organizations such as State Societies of CPAs and the American Institute of Certified Public Accountants. There are equivalent and emerging national bodies that exist in most developed and developing countries, and further there are emerging global coordinating entities as well, which attempt to coordinate the activities among nations. It is important for academics, students, practitioners, regulators and researchers to consider, study and understand the role and relationship of such bodies with the practice and content of our discipline. Research in Accounting Regulation is a refereed annual serial that seeks to publish high quality manuscripts, which address regulatory issues and policy affecting the practice of accountancy, broadly defined. Topics of interest include research based upon: self-regulatory activities, case law and litigation, government and quasi-governmental regulation, and the economics of regulation, including modeling. The serial aims to encourage the submission of original empirical, behavioral or applied research manuscripts that consider strategic and policy implications for regulation, regulatory models and markets.
Author: United States. Congress. House. Committee on Government Reform. Subcommittee on Energy Policy, Natural Resources, and Regulatory Affairs
Publisher:
ISBN:
Category : Delegated legislation
Languages : en
Pages : 162
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Book Description
Author:
Publisher:
ISBN:
Category : Local transit
Languages : en
Pages : 200
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Book Description
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359541828
Category : Reference
Languages : en
Pages : 88
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Book Description
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.
