Rate-regulated Activities - AcSB

Date recorded:

At its meeting on April 20, 2016, the AcSB discussed the feedback provided by the Chair on the discussion of the IASB staff’s illustrative example at the Accounting Standards Advisory Forum’s recent meeting. The discussion highlights the continuing diversity in views on how to account for rate-regulated activities that are being assessed in the IASB’s Rate-regulated Activities project.

The AcSB decided to increase its level of activity on the project in order to assist the IASB in obtaining the facts and information it needs to make decisions that are evidence based and consider the economic substance of the tripartite relationship between the rate regulator, the entity and the customer.

Review the executive summary on the AcSB's Web site.

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