CONRAD, Lynne
The Role of Current Cost Accounting for Financial Reporting and Regulation in Utility Industries - Oxford : Blackwell Publishing, April 2005
This article considers the role of accounting, in particular current cost accounting (CCA), in influencing perceptions of financial performance and consequently regulatory decisions in utility industries over the past 25 years. It examines the accounting practices of nationalized industries, and how privatization affected accounting in utilities. It concludes with a discussion of more recent developments in relation to regulatory accounts and their role in regulatory decision-making
The Role of Current Cost Accounting for Financial Reporting and Regulation in Utility Industries - Oxford : Blackwell Publishing, April 2005
This article considers the role of accounting, in particular current cost accounting (CCA), in influencing perceptions of financial performance and consequently regulatory decisions in utility industries over the past 25 years. It examines the accounting practices of nationalized industries, and how privatization affected accounting in utilities. It concludes with a discussion of more recent developments in relation to regulatory accounts and their role in regulatory decision-making
