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LRIC and its Discontents

Although LRIC standard is a highly-expanded tool for cost accounting, some authorities put into question its usability. This document offers critical review of the standard.

"Squeezing" the Test

Analysis tools detecting anti-competitive practices, such as a price squeeze test, present difficulties to Regulators and Antitrust agencies whilst judging whether an operator is incurred in this kind of behaviour.

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14/12/2007
 Review of the Regulatory Cost Accounts of the Spanish Fixed-Line Incumbent
This case study details our successful examination of the regulatory accounting project for Telefonica, the Spanish fixed-line incumbent, commissioned by the Spanish National Regulatory Authority (NRA). Our work involved an assessment of their financial situation and an evaluation of the adequacy of modifications introduced and ensuring the results remained consistent with the previous year's, factoring in market and operating trends affecting the company.