Rate-regulated Activities – International Accounting Standards Board
Date recorded:
At its meeting on September 25, 2019, the IASB met to discuss the accounting model (model) being developed for regulatory assets and regulatory liabilities. For information only, a summary was provided of the tentative decisions made by the Board that determine the features of the model. The Board made further tentative decisions related to:
- an analysis of the regulatory agreement boundary;
- amendments to other IFRS standards; and
- transition
The Board now expects to publish an Exposure Draft in the second quarter of 2020.
Review the IASB Update and podcast on the Board's Web site.
