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Rate-regulated Activities - AcSOC

Date recorded:

At the AcSOC meeting on June 8-9, 2017, the AcSB Chair noted that the IASB reviewed an analysis that suggests that rights or obligations created by the rate-adjustment mechanism are assets or liabilities. The AcSB plans to issue an updated research paper that demonstrates the decision-usefulness of financial information that reflects the economics of rate-regulated activities in conjunction with the IASB’s next document for comment. A few AcSOC members suggested the AcSB consider publishing its revised research paper independently to encourage interest in the topic. The AcSB Chair committed to discussing the suggestion with the AcSB.

Review the meeting summary on the AcSOC's Web site.

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