Rate-regulated Activities – International Accounting Standards Board

Date recorded:

At its meeting on February 21-24, 2022, the IASB met to discuss plans for redeliberating specific topics relating to the scope of the proposals in the Exposure Draft. After doing so, the IASB started redeliberating specific topics relating to: (i) determining whether a regulatory agreement is within the scope of the proposals; and (ii) the definition of a regulator. The Board reached a number of tentative conclusions with respect to each of these topics and will continue to redeliberate the project proposals at future meetings.

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

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