This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Rate-regulated Activities – AcSB

Date recorded:

At its meeting on February 4, 2021, the AcSB discussed and approved a plan to respond to the Exposure Draft, which includes undertaking activities such as:

  1. hosting a panel discussion to raise awareness of the IASB’s proposed accounting model and how it compares to the U.S. GAAP accounting model and the current accounting under IFRS 14, Regulatory Deferral Accounts;
  2. undertaking targeted stakeholder group outreach; and
  3. consulting with the Board’s advisory committees.

The AcSB will also hold roundtables for stakeholders across Canada to provide input on the Exposure Draft.

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.