Rate-regulated Activities – International Accounting Standards Board

Date recorded:

At its meeting on June 18, 2019, the Board discussed and made tentative conclusions with respect to the following issues: (i) general principles, including scope and definitions of regulatory assets and regulatory liabilities; (ii) measurement; and (iii) presentation and disclosure. The Board expects to complete its discussion of the model in Q3 2019, when the staff expect to ask for permission to begin drafting an Exposure Draft. The Board anticipate publication of the consultation document in Q1 2020.

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.