Global Standards for the world economy

Thursday 21 January 2021

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Rate-regulated Activities: Rate Regulation

Rate-regulated Activities

 Rate-regulated Activities: Rate Regulation

Many governments regulate the supply and pricing of particular types of activity by entities. These activities usually involve providing goods or services that are considered in that jurisdiction to be essential to customers, including transport services, some types of insurance policies, and utilities such as gas, electricity and water.

On 17 September 2014, the IASB published a Discussion Paper to identify what information about the financial effects of rate regulation is most relevant to users of financial statements in making investment and lending decisions and to determine how best to reflect that information in IFRS financial statements.