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IFRS Project Insights — Rate regulated activities

Published on: Feb 27, 2013

IFRS Project Insights provide a quick overview of the key projects of the IASB, with a summary of the current status, key decisions and proposals, key considerations for entities, and the next steps expected in the project.

During its February 2013 Board meeting, the IASB continued its discussions on a proposal for an interim Standard for Rate-regulated Activities. The IASB discussed the interaction of other Standards with the regulatory deferral account balances that might be recognized as a result of the proposed interim Standard. The Board also discussed the development of a Request for Information as an optional due process step in the Rate-regulated Activities research project.

Last updated: February 27, 2013


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