Rate-regulated Activities - AcSB

Date recorded:

At its meeting on September 21-22, 2016, the AcSB discussed a research paper, written by its staff, exploring the decision-usefulness of financial information that reflects the economics of rate-regulated activities. The paper will be discussed at the September 2016 meetings of the International Forum of Accounting Standard Setters and the Accounting Standards Advisory Forum. The AcSB will continue its discussions and determine next steps for the paper after considering this input. No decisions were made.

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

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