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Start Over Topic accounting Publication Type Books Journal contemporary issues in accounting regulation Publisher springer nature
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1. THE IMPACT OF PRICE CONTROLS ON ACCOUNTING POLICY CHOICE: AN INTERNATIONAL STUDY OF DEPRECIATION METHODS IN THE ELECTRICITY INDUSTRY.

Author

Butler, Gillian and Crawford, Louise

Subjects
PRICE regulation, ELECTRIC utilities, CORPORATE accounting, FINANCIAL statements, ACCOUNTING
Abstract

This chapter describes a study which investigated the link between price control regulation in the electricity generating industry and the accounting policy adopted for the depreciation of hydro electricity generating assets. The study also take into account the existence of cross-subsidies between electricity generation and the electricity networks, as well as the ownership and structure of the companies involved.

Published
2001
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