IAS Plus Update newsletter on rate regulation ED

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11 Aug 2009

On 22 July 2009, the IASB published an Exposure Draft on accounting for rate-regulated activities.

Comments are due 20 November 2009. The objective of the proposals is to establish whether and how assets and liabilities resulting from rate-regulated activities should be recognised and measured under IFRSs. If adopted, the proposed IFRS would:
  • define regulatory assets and regulatory liabilities.
  • set out criteria for their recognition.
  • specify how they should be measured.
  • require disclosures about their financial effects.
Deloitte's IFRS Global Office has published an IAS Plus Update Newsletter – IASB Proposes Guidance on Rate-regulated Activities (PDF 77k) explaining the proposed standard. Click to go to the Project Page on the IAS Plus Website. Past issues of all IAS Plus newsletters are Here.


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