Rate-regulated Activities – AcSB

Date recorded:

At the its meeting on June 19, 2018, the AcSB received an update on the IASB's Rate-regulated Activities project. The Board discussed the publication date of its research paper on the decision-usefulness of financial information that reflects the economics of rate-regulated activities in light of this update. The Board decided that it will publish its research paper by the end of this year and directed the staff to update the research paper for any additional data that has been collected.

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

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