Rate-regulated Activities – International Accounting Standards Board

Date recorded:

At its meeting on November 22-24, 2022, the IASB met to discuss the accounting for regulatory returns on an asset not yet available for use when an entity capitalizes borrowing costs to construct that asset.  Following a discussion, the IASB made tentative decisions in this regard. The IASB will continue to redeliberate the project proposals.

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

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