Accounting for Infrastructure Regulation : An Introduction

The 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 o...

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Bibliographic Details
Main Authors:	Rodriguez Pardina, Martin, Schlirf Rapti, Richard, Groom, Eric
Format:	Publication
Language:	English en_US
Published:	Washington, DC: World Bank 2012
Subjects:	ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING APPROACH ACCOUNTING EQUATION ACCOUNTING POLICIES ACCOUNTING PRACTICES ACCOUNTING PRINCIPLES ACCOUNTING RULES ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ACCOUNTING TREATMENT ACCOUNTS PAYABLE ACCOUNTS RECEIVABLE ACCRUAL ACCOUNTING ASSET BASE ASSET RATIO AUDITING AUDITORS BALANCE SHEET BALANCE SHEETS BANK ACCOUNT BANK ACCOUNTS BANK LOANS BANKRUPTCY BEST PRACTICE BEST PRACTICES BONDS BUDGETARY CONSTRAINTS BUSINESS ASSOCIATIONS BUSINESS FORECASTING BUSINESS OPERATIONS CALCULATION CAPITAL EXPENDITURE CAPITAL GAINS CAPITAL STRUCTURE CAPITALIZATION CASH FLOW CASH FLOWS CASH INFLOWS CASH PAYMENTS CASH RESERVES CHARTS OF ACCOUNTS CHECKS COLLECTION PROCESS COMMON STOCK CONTRACTUAL RELATIONSHIP CONTRIBUTION CONTRIBUTIONS COST [ACCOUNTING COST ACCOUNTING COST ALLOCATION COST ANALYSIS COST EFFICIENCY COST SAVINGS CREDITORS CREDITWORTHINESS CURRENCY DEBT DEBTS DEPRECIATION DEVELOPING COUNTRIES DIRECT COSTS DISCLOSURE IN ACCOUNTING DISPUTE RESOLUTION EARNINGS ECONOMIC ACTIVITIES ECONOMIC COSTS ECONOMIC EFFICIENCY EQUIPMENT EXCHANGE COMMISSION EXPENSE ACCOUNTS FAIR VALUE FINANCES FINANCIAL ACCOUNTING FINANCIAL ACCOUNTING STANDARDS FINANCIAL COMMUNITY FINANCIAL COSTS FINANCIAL DATA FINANCIAL INFORMATION FINANCIAL PERFORMANCE FINANCIAL POSITION FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SUSTAINABILITY FIXED ASSET FIXED ASSETS FIXED COSTS FOREIGN CURRENCY FUTURE CASH FLOWS GAAP GOVERNMENT POLICY GOVERNMENT SECURITIES HUMAN RESOURCES INCOME INCOME TAX INCOME TAXES INDIRECT COSTS INFORMATION ASYMMETRY INFORMATION DISCLOSURE INFORMATION SYSTEM INFORMATION SYSTEMS INITIAL CAPITAL INSTRUMENT INTANGIBLE INTANGIBLE ASSETS INTEREST EXPENSE INTERNAL RATE OF RETURN INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL BANK INVENTORY INVESTING LACK OF INFORMATION LATIN AMERICAN LEGAL DRAFTING LEGAL FRAMEWORK LEGAL OBLIGATION LEGAL OBLIGATIONS LENDERS LIABILITY LIQUIDATION LIQUIDITY LIQUIDITY RATIO LOAN LONG-TERM ASSETS LONG-TERM DEBT LONG-TERM GOAL LONG-TERM LIABILITIES LONG-TERM LOANS MAINTENANCE COSTS MARGINAL COSTS MARKET FAILURE MARKET SHARE MARKET VALUE MARKETING MATURITY MERGERS MONEY MARKET NET ASSETS NET WORTH POTENTIAL INVESTORS PRICE INDEX PRICE STABILITY PRODUCTIVITY PROFIT MARGINS RATE OF RETURN REGULATORY AUTHORITY REGULATORY FRAMEWORK REGULATORY PRACTICE REGULATORY SYSTEM RENTS RETAIL PRICE RETURNS SALARIES SALE SALES SALES EXPENSES SAVINGS SECURITIES SENIOR SETTLEMENT SHAREHOLDERS SHORT-TERM DEBT SOCIAL SECURITY SOURCE OF INFORMATION STAKEHOLDER STAKEHOLDERS STOCK EXCHANGES STOCKS TANGIBLE ASSETS TAX RATE TAXABLE INCOME TELECOMMUNICATIONS TERMINATION TOTAL COST TRADING TRANSACTION VALUABLE VALUATION
Online Access:	http://documents.worldbank.org/curated/en/2008/01/9484572/accounting-infrastructure-regulation-introduction http://hdl.handle.net/10986/6426

Internet

http://documents.worldbank.org/curated/en/2008/01/9484572/accounting-infrastructure-regulation-introduction
http://hdl.handle.net/10986/6426

Accounting for Infrastructure Regulation : An Introduction

Internet

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