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Rate-regulated Activities

Exposure draft and comment letters [Jul 2009]

 Exposure draft and comment letters

On 23 July 2009 the International Accounting Standards Board (IASB) published for public comment an exposure draft on rate-regulated activities.

The objective of the proposals is to establish how assets and liabilities resulting from rate-regulated activities should be recognised and measured under International Financial Reporting Standards (IFRSs).


The exposure comment period ended on 20 November 2009.

Access due process document

Due process document Accompanying material
Exposure Draft: Rate-regulated Activities [English][PDF, 231 KB] Basis for Conclusions
Illustrative Examples