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.