Global Standards for the world economy

Saturday 11 July 2020

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Rate-regulated activities

 Rate-regulated Activites


Project Status

Rate Regulation (reseach project)

Previous project

In July 2009, the IASB published for public comment the Exposure Draft (ED) Rate-regulated Activities. After reviewing the responses to that ED, the IASB decided that it could not resolve, in a timely manner, the complex, fundamental issues involved. The IASB suspended the project in September 2010.

As a result of the views received from its 2011 Agenda Consultation, the IASB, in September 2012, initiated a revised Rate-regulated Activities research project.

Request for Information (RFI)

The RFI Rate Regulation was published in March 2013. The RFI is open for comment until 30 May 2013.

To view the RFI and to submit your comments, click here.

Interim IFRS

In December 2012, the IASB decided to develop an interim Standard to provide short-term guidance for first-time adopters of IFRS until the research project is completed. The ED Regulatory Deferral Accounts was published in April 2013. The ED is open for comment until 4 September 2013.

To view the ED and to submit your comments, click here.