Deloitte comment letter on ED/2009/8 'Rate-regulated Activities'

Published on: 20 Nov 2009

We support the Board’s efforts to address differences in practice regarding the recognition of assets and liabilities arising from rate regulation. We agree that only the regulated entities proposed by the scope of the standard should be able to recognise regulatory assets and liabilities. However, we believe the ED’s current scope criteria, as currently worded, would create confusion for entities proposed to be outside the scope of the final standard.


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