Rate-regulated Activities - IASB

Date recorded:

At its meeting on May 16, 2017, the IASB discussed an analysis that suggests that rights or obligations created by the rate-adjustment mechanism are assets or liabilities, as those terms are expected to be defined in the forthcoming revised Conceptual Framework for Financial Reporting. The Board was not asked to make any decisions.

The Board plans to discuss further aspects of the model at its June meeting.

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