Regulatory Accounting

The annual Regulatory Accounting reports provide an overview of the regulatory accounting systems and the development across ERG member states.
The group also supports further harmonisation and development of Regulatory Accounting systems through various publications.

Below are the deliverables of the group:

Regulatory Accounting in practice (various) 

ERG (07) 05 PIBs on WACC

ERG (06) 04 IRG PIBs current cost accounting consulation summary

ERG (06) 03 ERG PIBs on Retail Minus applied to ECS consultation summary

ERG (06) 23 Regulatory Accounting in practice Report 2006

IRG _05_ 40rev1 Principles of Implementation and Best Practice regarding the use of current cost accounting methodologies as applied to electronic communication activities

ERG (05) 29 Common position on EC Recommendation on Cost accounting and accounting separation

ERG (04) 15rev1 Opinion on the revision of the Commission Recommendation on Accounting separation and cost accounting

ERG (04) 24 Note on the hearing on accounting separation and cost accounting

Principles of Implementation and Best Practice regarding cost recovery principles

Principles of Implementation and Best Practice on accounting separation

Principles of implementation regarding FL-LRIC cost modelling