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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: Roberto Di Pietra
Publisher: Springer Science & Business Media
ISBN: 1461480973
Category : Business & Economics
Languages : en
Pages : 424
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Book Description
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.
Author: Mary F. Foster
Publisher: Houghton Mifflin Harcourt P
ISBN: 9780156063180
Category : Business & Economics
Languages : en
Pages : 582
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Book Description
Our 1999 Miller GAAP for Not-for-Profit Organizations includes over 500 pages packed with expert analysis and explanations of not-for-profit accounting, financial presentation, and regulatory reporting. You will not find a more reliable source of existing and proposed not-for-profit pronouncements. We cover all the bases, including the very latest on OMB Circular A-133 and its Compliance Supplement, all applicable FASB Statements, critical AICPA SOPs, and the AICPA Audit and Accounting Guides on Not-for-Profit and Healthcare Organizations. Our not-for-profit experts translate complicated jargon, and helpful illustrations make difficult issues absolutely clear. Plus, readers will have the opportunity to earn 10 credit hours of low-cost CPE.
