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Regulatory Accounting

Regulatory Accounting PDF Author: Curtis W. Copeland
Publisher: DIANE Publishing
ISBN: 0788186191
Category :
Languages : en
Pages : 76

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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.

Regulatory Accounting

Regulatory Accounting PDF Author: Curtis W. Copeland
Publisher: DIANE Publishing
ISBN: 0788186191
Category :
Languages : en
Pages : 76

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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.

Regulatory Accounting

Regulatory Accounting PDF Author: United States
Publisher:
ISBN:
Category : Delegated legislation
Languages : en
Pages : 340

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How to improve regulatory accounting

How to improve regulatory accounting PDF Author: United States. Congress. House. Committee on Government Reform. Subcommittee on Energy Policy, Natural Resources, and Regulatory Affairs
Publisher:
ISBN:
Category : Government paperwork
Languages : en
Pages : 151

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How to improve regulatory accounting

How to improve regulatory accounting PDF Author: United States
Publisher:
ISBN:
Category : Delegated legislation
Languages : en
Pages : 168

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Problems in Implementing Regulatory Accounting and Costing Systems for Railroads

Problems in Implementing Regulatory Accounting and Costing Systems for Railroads PDF Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Railroads
Languages : en
Pages : 39

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Accounting for Infrastructure Regulation

Accounting for Infrastructure Regulation PDF Author: Martin Rodriguez Pardina
Publisher: World Bank Publications
ISBN: 0821371800
Category : Business & Economics
Languages : en
Pages : 222

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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).

Handbook of Accounting and Auditing

Handbook of Accounting and Auditing PDF Author: Joseph A. Puglisi
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages :

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Regulation and the Accounting Profession

Regulation and the Accounting Profession PDF Author: John W. Buckley
Publisher: Belmont, Calif. : Lifetime Learning Publications
ISBN:
Category : Accounting
Languages : en
Pages : 244

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Book Description


Accounting and Regulation

Accounting and Regulation PDF Author: Roberto Di Pietra
Publisher: Springer Science & Business Media
ISBN: 1461480973
Category : Business & Economics
Languages : en
Pages : 412

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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. ​

Research in Accounting Regulation

Research in Accounting Regulation PDF Author: Gary Previts
Publisher: Elsevier
ISBN: 0080453805
Category : Business & Economics
Languages : en
Pages : 338

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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, the Public Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US] and the International Accounting Standards Board. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants and equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline. Main feature examines developments in accounting regulation Papers provide an international perspective on accounting and finance issues Volume 19 contains main papers, research reports, a feature, capsule commentary, perspectives, and book reviews