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Rate-regulated Activities – International Accounting Standards Board

Date recorded:

At its meeting on May 14-16, 2019, the Board met et on 16 May 2019 for an educational session on the Rate-regulated Activities project. The session included:

  1. a summary of the principles underlying the accounting model (model) being developed for regulatory assets and regulatory liabilities arising when an entity subject to defined rate regulation supplies goods or services; and
  2. a discussion of whether the Board’s tentative decisions are consistent with the model’s underlying principles.

The Board will continue its deliberations on the main principles of the model in June 2019.

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

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