AcG-19 Disclosures by entities subject to rate regulation
Effective date: |
January 1, 2011 |
Published by the AcSB: |
December 2009 |
Overview
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
Date |
Development |
Comments |
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.