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IASB issues proposals for an interim Standard on rate regulation

 25 April 2013

The International Accounting Standards Board published for public comment the Exposure Draft Regulatory Deferral Accounts as part of its reactivated Rate-regulated Activities research project. Many jurisdictions applying International Financial Reporting Standards (IFRS) have industry sectors that are subject to rate regulation, such as the transportation and the utilities sectors. Rate regulation can have a significant impact on the timing and amount of an entity’s revenue. Existing IFRS does not provide any specific guidance for rate regulated activities.

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