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Rate-regulated activities

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Deloitte comment letter on IASB DP/2014/2 'Reporting the Financial Effects of Rate Regulation'
16 Jan 2015
We welcome the Board's progress in addressing the issue of rate regulation. We believe it is critical that the output of this project is capable of dealing with the range of regulatory regimes in existence and agree that the hybrid scheme described as 'defined rate regulation' in the discussion paper captures many of the features of regulatory regimes encountered in practice. We recommend that the next step in the project be an accounting discussion paper preceding the development of any new Standard or amendment to existing standards.
Need to know — IASB publishes discussion paper on rate regulation
19 Sep 2014
This newsletter summarises the IASB's September 2014 discussion paper DP/2014/2 Reporting the Financial Effects of Rate Regulation.
Deloitte comment letter on IASB Request for Information 'Rate Regulation'
31 May 2013
We welcome the IASB’s initiative to collect information on the different forms of rate regulation as standard-setting activity on rate regulation needs to be underpinned by a comprehensive understanding of how rate regulation operates in a wide variety of jurisdictions and industries. We highlight that the forms of rate regulation and the mechanisms for rate setting vary greatly depending on the industry and jurisdiction.
Deloitte comment letter on IASB Request for Information 'Rate Regulation' (Appendix)
31 May 2013
This document is the appendix to the Deloitte comment letter on IASB Request for Information 'Rate Regulation'.
IFRS Project Insights — Rate regulated activities
27 Feb 2013
This edition of IFRS Project Insights provides a summary of the IASB's project on rate-regulated activities. This publication has been updated as at 27 February 2013 to reflect discussions at the February 2013 IASB meeting, including the interaction of other Standards with the regulatory deferral account balances that might be recognised as a result of the proposed interim Standard and the development of a Request for Information as an optional due process step in the Rate-regulated Activities research project.
Deloitte comment letter on tentative agenda decision: IAS 18/IAS 38/IAS 39 — Regulatory assets and liabilities
05 Sep 2012
We agree with the IFRS Interpretations Committee’s decision not to add this item onto its agenda for the reasons set out in the tentative agenda decision subject to the Board giving priority to developing standards-level proposals for rate-regulated activities in accordance with the decision at its May 2012 meeting.

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