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Rate-regulated Activities: Rate Regulation

Rate-regulated Activities


 Comment letters on ED

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). A total of 155 comment letters were received as of 20 Novemer, 2009, as summarized below.

Comment Letter deadline

The exposure draft was open for comment until 20 November 2009

Respondent type

  • Respondent Type Number Percentage
  •  
    Preparer
    80
    52%
  •  
    Association
    15
    10%
  •  
    Standard Setter
    15
    10%
  •  
    Public Sector
    12
    8%
  •  
    Accountancy Body
    11
    7%
  •  
    Accounting Firm
    7
    5%
  •  
    Other
    6
    4%
  •  
    Utilities Regulator
    5
    3%
  •  
    Analyst
    2
    1%
  •  
    Trade Unions
    1
    1%
  •  
    International Body
    1
    1%
  • Total 155 100%

Geographic region

  • Geographic Region Number Percentage
  •  
    North America
    92
    59%
  •  
    Europe
    30
    19%
  •  
    Asia-Pacific
    17
    11%
  •  
    International Organization
    10
    6%
  •  
    Africa
    3
    2%
  •  
    South America
    3
    2%
  • Total 290 100%