IASB September 2010
16 September 2010
At its September 2010 meeting, the Board continued its discussions on rate-regulated activities.
IASB July 2010
20 July 2010
The IASB continued its discussions on the responses received on its exposure draft (ED( Rate-regulated Activities published in July 2009.
IASB February 2010
17 February 2010
The Board began its discussions on the responses received on its ED Rate-regulated Activities published in July 2009.
IASB June 2009
19 June 2009
The Board finalised its discussion of issues to be included in the exposure draft on regulatory assets and liabilities and decided tentatively that:
IASB May 2009
20 May 2009
The Board continued its discussion of regulatory assets and liabilities and decided tentatively:
IASB April 2009
23 April 2009
The Board discussed recognition and measurement, presentation and disclosure and the scope of the project.
IASB Febuary 2009
19 February 2009
The Board tentatively decided that two criteria should define the rate-regulated activities in the scope of this project:
IASB December 2008
18 December 2008
The Board decided to add to its agenda a project on rate-regulated activities. The issue is whether regulated entities could or should recognise an asset or a liability as a result of rate regulation imposed by regulatory bodies or governments