Power and Utilities Alert 2013-6: Accounting for rate-regulated activities under IFRS

May 2013
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Power and Utilities Alert 2013-6: Accounting for rate-regulated activities under IFRS

At a glance

The IASB issued a Request for Information related to its project on rate-regulated activities, as well an interim standard exposure draft.

On March 28, 2013, the International Accounting Standards Board (IASB) issued a Request for Information (RFI) related to its project on rate regulation that was launched in December 2012.

Additionally, on April 24, 2013, the IASB issued an interim standard exposure draft (ED), Regulatory Deferral Accounts, which proposes that certain entities be allowed to continue recognizing regulatory assets and liabilities in accordance with their local accounting requirements until the more comprehensive project on rate-regulated accounting is complete.

Documents referenced in this Power and Utilities Alert: