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Regulatory Accounting Guide

Regulatory Accounting Guide
Year: March 2009
Persistent link: http://handle.itu.int/11.1002/pub/8098013f-en
This guide focuses on the implementation of cost accounting models and the development of regulatory policies, based on best practices, to help National Regulatory Authorities (NRAs) implement a regulatory accounting model. It also provides a methodology to identify markets, Significant Market Power (SMP) operators and the different typologies of anticompetitive behavior.

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