| 000 | 01098naa a2200169uu 4500 | ||
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| 001 | 6012017370817 | ||
| 003 | OSt | ||
| 005 | 20190211160554.0 | ||
| 008 | 060120s2006 xx ||||gr |0|| 0 eng d | ||
| 100 | 1 |
_aCONRAD, Lynne _92387 |
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| 245 | 1 | 0 | _aThe Role of Current Cost Accounting for Financial Reporting and Regulation in Utility Industries |
| 260 |
_aOxford : _bBlackwell Publishing, _cApril 2005 |
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| 520 | 3 | _aThis 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 | 0 | 8 |
_tPublic Money & Management _g25, 2, p. 115-122 _dOxford : Blackwell Publishing, April 2005 _xISSN 0954-0962 _w |
| 942 | _cS | ||
| 998 |
_a20060120 _b1737^b _cAnaluiza |
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| 999 |
_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c14647 _d14647 |
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| 041 | _aeng | ||