Rate-regulated Activities - IASB

Date recorded:

At its meeting on June 21-22, 2017, the IASB discussed five examples that demonstrate common types of regulated rate adjustments. Each example shows how the model would recognize a regulatory asset or regulatory liability, together with a related regulated rate adjustment recognized in profit or loss. For each example, the Board considered the staff’s conclusions about: the timing and amount of the originating adjustment; and the pattern and timing of the reversal of the adjustment. The Board plans to discuss further aspects of the model at its July meeting.

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