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.

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