BEREC Report Regulatory Accounting in Practice 2017

Document number: BoR (17) 169

Document date: 05-10-2017

Date of registration: 11-10-2017

Document type:

This is the thirteenth RA annual report which summarises the findings of a detailed survey of regulatory accounting systems across Europe. Information has been gathered from National Regulatory Authorities (NRAs) and covers the implementation of regulatory cost accounting methodologies. It includes the state of play in terms of remedies of market regulation and focuses on price control, and the way in which it is defined in practice.