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Rate-regulated Activities - IASB

Date recorded:

At its meeting on December 13, 2016, the IASB considered: (i) an overview of the proposed model, including an explanation of its objective and principles, together with numerical examples to show how entities would recognise regulatory assets and regulatory liabilities; and (ii) a summary of how concerns expressed by members of the Accounting Standards Advisory Forum (ASAF) are addressed in the model. The Board was not asked for any decisions.

At a future meeting, the Board plans to discuss more detailed analyses of scope, recognition, measurement, presentation and disclosure in the proposed model.

Review the IASB Update on the IASB's Web site.

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