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Rate-regulated Activities - AcSB

Date recorded:

At its meeting on March 21-22, 2017, the AcSB discussed an updated version of its research paper on the decision-usefulness of financial information that reflects the economics of rate-regulated activities. The paper has been expanded to make it more globally inclusive, using new data obtained in part by surveying other national standard setters to learn about the regulatory frameworks in their jurisdictions. The AcSB directed the staff to revise the paper to:

  • incorporate additional data from completed surveys returned after this AcSB discussion; and
  • provide further context for the data presented in some areas and improve the clarity around the overall research findings.

No decisions were made. The AcSB will consider a final draft of this research paper at a later date.

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

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