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Rate-regulated Activities - AcSB

Date recorded:

At its meeting on November 21-22, 2016, the AcSB discussed the IASB staff’s preliminary proposed model for accounting for rate-regulated activities in order to advise the AcSB Chair on points to raise with the IASB at the December 2016 meeting of the Accounting Standards Advisory Forum. No decisions were made.

The discussion on next steps regarding the AcSB staff research paper exploring the decision-usefulness of financial information that reflects the economics of rate-regulated activities was deferred to a future meeting.

Review the Executive Summary on the AcSB's Web site.

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