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AcG-19 Disclosures by entities subject to rate regulation

Effective date:

January 1, 2011

Published by the AcSB:

December 2009


This Guideline presents the views of the Accounting Standards Board on certain aspects of the disclosure and presentation of information in the financial statements of entities providing services or products for which customer rates are established, or subject to approval, by a regulator or a governing body empowered by statute or contract to set rates. The purpose is to ensure that financial statement users are better informed about the existence, nature and effects of all forms of rate regulation.

History of AcG-19




December 2009

Part II of the CPA Canada Handbook  issued

Effective for fiscal years beginning on or after January 1, 2011.

Note: The above summary does not include details of consequential amendments made as the result of other projects.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.