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Tuesday 21 February 2017

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Work plan for IFRSs

Rate-regulated Activities

Rate-regulated activities (Paused)

Project milestones



This project is paused until the IASB concludes its ongoing deliberations about its future work plan (visit the Agenda consultation project page for more information).

Rate regulation is a restriction in the setting of prices that can be charged to customers for services or products. Generally, it is imposed by regulatory bodies or governments when an entity has a monopoly or a dominant market position that gives it excessive market power.

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Project news

8 September 2010 This project was discussed by the Board at their September 2010 meeting. For more information and observer notes as they become available, please click here

20 and 22 Jul 2010 At its July 2010 meeting, the Board continued its deliberation on the key issue of whether regulatory assets and liabilities exist and whether they should be recognised in accordance with the current Framework and whether they are consistent with other current IFRSs.

Mar Jun 2010 Project team performs outreach meeting with preparers, investors, analysts, regulators, accounting firms and standard setters .

Click here   to see all previous project news on this project.


Last IASB meeting update

16 September 2010 At its September 2010 meeting, the Board continued its discussions on rate-regulated activities. The Board received papers that focused on a number of different topics. However, the Board decided that the technical issues could not be resolved quickly. Accordingly the Board decided that the next step should be to consider whether to include rate regulated activities in its future agenda.

Click here to view the full update and to access all previous IASB updates on this project.

Click here to listen to the IASB meeting audio playback.


Next discussion by the IASB

There are no further discussions planned for this project.


Page last updated: 4 October 2012

Related information

Click here for a snapshot  of the exposure draft

Access audio on ED: rate-regulated activities
Session 1,  AM
            Session 2, PM            

Project contacts

Michael Stewart
Director of Implementation Activities