Rate-regulated Activities – AcSB Research Paper

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Nov 16, 2018

On November 16, 2018, the Accounting Standards Board (AcSB) published a research paper that looks at the topic of rate-regulated activities. It explores the decision-usefulness of financial information that reflects the economics of rate-regulated activities by assessing data taken from the practical experiences of users of the financial statements of entities with such activities.

The data presented in the paper is intended to assist an understanding of the following:

  1. The presence of rate-regulated entities in the capital markets in Canada and other jurisdictions;
  2. The regulatory framework that governs the relationship between the rate regulator and the rateregulated entity;
  3. The similarities and differences in the design of regulatory frameworks across jurisdictions;
  4. The degree to which the regulatory framework can influence the enforceability, and value, of an entity’s rights and obligations arising from the performance of rate-regulated activities; and
  5. The information that users such as debt and equity analysts, and credit rating agencies, consider when making investing and lending decisions.

Review the research paper on the AcSB's website.

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