Regulatory Accounting in Practice (various)

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Published: 29.05.2008
URL: http://www.irg.eu/render.jsp?contentId=543311
View: 03.09.2010

This report provides an overview of the regulatory accounting systems across Europe. The report is prepared annually and aims to monitoring the level of harmonisation in regulatory accounting systems and their application across Europe. It also monitors the evolution in the Weighted Average Cost of Capital (WACC) values in the different countries. Its purpose is not to critique the appropriateness or efficacy of the chosen methodologies and systems and, therefore, the data should not be taken as a source of evidence for correct or incorrect application by an NRA of the regulatory framework. The data collected for this year's report 2009 are updated to June 2009.

 ERG (09) 41 Regulatory accounting in practice 2009
 ERG (08) 47 Regulatory accounting in practice 2008
 ERG (07) 22 Regulatory accounting in practice 2007
 ERG (06) 23 Regulatory accounting in practice 2006
 IRG (05) 24 Regulatory accounting in practice 2005

Various, Report
Topic: Regulatory accounting

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