Rate-regulated Activities - IASB

Date recorded:

At its meeting on July 19, 2017, the IASB met to develop further a possible accounting model for activities subject to ‘defined rate regulation’.  The Board was not asked to make any decisions and discussed (i) developing the model—control and matching; and (ii) developing the model—recognition and uncertainty. The Board plans to discuss further aspects of the model at its next meeting in September 2017.

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