The Role of Current Cost Accounting for Financial Reporting and Regulation in Utility Industries (Record no. 14647)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01098naa a2200169uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 6012017370817 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211160554.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 060120s2006 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | CONRAD, Lynne |
| 9 (RLIN) | 2387 |
| 245 10 - TITLE STATEMENT | |
| Title | The Role of Current Cost Accounting for Financial Reporting and Regulation in Utility Industries |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Oxford : |
| Name of publisher, distributor, etc. | Blackwell Publishing, |
| Date of publication, distribution, etc. | April 2005 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | 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 |
| 773 08 - HOST ITEM ENTRY | |
| Title | Public Money & Management |
| Related parts | 25, 2, p. 115-122 |
| Place, publisher, and date of publication | Oxford : Blackwell Publishing, April 2005 |
| International Standard Serial Number | ISSN 0954-0962 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20060120 |
| Operator's initials, OID (RLIN) | 1737^b |
| Cataloger's initials, CIN (RLIN) | Analuiza |
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