PwC comments on the IASB's discussion paper on rate regulation

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Comment letter , PwC US Jan 15, 2015

PwC supports the IASB's going forward with a project on reporting the financial effects of rate regulation.

Overview

The PwC global network of firms submitted comments the IASB's discussion paper, Reporting the Financial Effects of Rate Regulation. We support the IASB's going forward with a project on reporting the financial effects of rate regulation. We suggest that the IASB focus on developing guidance to determine when rights and obligations exist in the context of a regulated environment, rather than defining a particular type of regulation to determine the scope of any proposed guidance.

Contact us

Heather Horn

Heather Horn

US Strategic Thought Leader, National Professional Services Group, PwC US

David Schmid

David Schmid

International Accounting Leader, National Professional Services Group, PwC US

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