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Reporting the Financial Effects of Rate Regulation [ED]

Comment period ended on January 15, 2015

Next steps:

The Board plans to issue a Discussion Paper or Exposure Draft in the 2nd half of 2019

Last updated:

July 2018

Overview

The Paper seeks comments on whether or not the distinguishing features of defined rate regulation, as identified by the IASB, sufficiently capture the type(s) of rate regulation that have the most significant financial effects. The Paper does not include any specific accounting proposals. Instead, it explores what information about rate-regulated activities is most useful to users of financial statements and outlines possible approaches (and the accompanying advantages and disadvantages) that the IASB could consider in deciding how best to report the financial effects of rate regulation.

 

Other developments

July 2018

On July 18, 2018, the IASB® staff updated the work plan to indicate that the Board plans to issue a Discussion Paper or Exposure Draft in the 2nd half of 2019.

January 2018

On January 26, 2018, the IASB Staff updated this project to indicate that the IASB now expects to issue a Discussion Paper or Exposure Draft in the first half of 2019. ​

December 2017 

On December 18, 2017, the IASB staff updated the work plan to indicate that the IASB expects to issue a Discussion Paper or Exposure Draft in 2019. 

June 2017

In June 2017, the IASB staff updated the work plan to indicate that the IASB expects to issue a Discussion Paper or an Exposure Draft for comment in the 1st  half of 2018.

March 2017

On March 23, 2017, the IASB staff issued an updated Work Plan which indicates that the IASB expects to publish a Discussion Paper in respect of this project for comment after September 2017.

December 2016

On December 15, 2016, the IASB staff updated the Work Plan in respect of this project to indicate that the IASB expects to publish a Discussion Paper for comment after June 2017.

September 2016

On September 23, 2016, the IASB staff updated the Work Plan in respect of this project to indicate that the IASB expects to publish a Discussion Paper for comment sometime after March 31, 2017.

July 2016

On July 20, 2016, the IASB staff updated the Work Plan in respect of this project to indicate that the IASB expects to issue a Discussion Paper sometime after January 31, 2017.

May 2016

On May 20, 2016, the staff updated the IASB Work Plan to indicate that the Board expects to issue a Discussion Paper after November 2016.

February 2015

On February 12, 2015, the European Financial Reporting Advisory Group has published a feedback statement on input received during outreach activities conducted with European users on the IASB’s Discussion Paper,

September 2014

On September 17, 2014, the IASB issued for public comment a Discussion Paper, Reporting the Financial Effects of Rate Regulation.

 

Correction list for hyphenation

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