Rate-regulated Activities – International Accounting Standards Board
Date recorded:
The IASB met on June 20, 2023, to discuss its plan to redeliberate the proposals in its Exposure Draft Regulatory Assets and Regulatory Liabilities on the measurement basis, the cash-flow-based measurement technique and the estimation of uncertain future cash flows and to start the redeliberation of specific topics relating to the proposals on estimating uncertain future cash flows.
Review the IASB Update and podcast on the Board's Web site.