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Rate-regulated Activities - IASB

Date recorded:

At its meeting on September 20, 2017, the IASB discussed factors that could influence the selection of a measurement basis for regulatory assets created by the rate-adjustment mechanism in a regulatory agreement. The Board focused on those regulatory assets that arise when: (i) an entity has already incurred costs carrying out a required activity; and (ii) the regulatory agreement gives the entity a right to increase the rate to charge customers in a future period with the aim of recovering those costs.

The Board plans to discuss further aspects of the measurement of regulatory assets and of regulatory liabilities at its next meeting.

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

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