Update on power and utilities accounting for rate-regulated activities under IFRS (Power and Utilities Alert 2012-6)

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07/18/2012 by Power & utilities
Update on power and utilities accounting for rate-regulated activities under IFRS (Power and Utilities Alert 2012-6)

At a glance

This Power and Utilities Alert describes recent developments regarding accounting for rate-regulated activities under International Financial Reporting Standards (IFRS). It includes observations related to discussions on rate-regulated activities held during an IFRS Interpretations Committee (the Committee) meeting on July 10, 2012. This Alert supplements and updates Alert 2012-5.

This Power and Utilities Alert describes recent developments regarding accounting for rate-regulated activities under International Financial Reporting Standards (IFRS). It includes observations related to discussions on rate-regulated activities held during an IFRS Interpretations Committee (the Committee) meeting on July 10, 2012.

This Alert supplements and updates Alert 2012-5.