Welcome to the website of the IFRS Foundation and the IASB

Tuesday 30 August 2016

Banner graphic

IASB Meeting Summaries and Observer Notes

 IASB 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.

Date: 12/18/2008