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IASB publishes Discussion Paper on rate regulation

  • IFRS - IASB Image

Sep 17, 2014

The International Accounting Standards Board (IASB) has published a Discussion Paper (DP) relevant to companies whose business is influenced by a rate regulation regime of some kind.

The purpose of the DP is to solicit feedback from constituents whether, and under which circumstances, financial effects arising from rate regulation should be accommodated in financial reporting. Comments are due January 15, 2015.

Download the Discussion Paper.

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