Power and Utilities Alert 2014-1: Accounting for rate-regulated activities under IFRS

January 2014
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Power and Utilities Alert 2014-1: Accounting for rate-regulated activities under IFRS

At a glance

The International Accounting Standards Board (IASB) continues to advance its rate-regulated activities projects.

This alert provides an update of the latest IASB and Consultative Group discussions on the planned Discussion Paper, as well as an update on the status of the interim standard.

Power and Utilities Alert 2013-7 provides additional information on the RFI responses and highlights from the first Consultative Group meeting.