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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:

  1. an analysis of the regulatory agreement boundary;
  2. amendments to other IFRS standards; and
  3. 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.

Correction list for hyphenation

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