Exposure Draft and comment letters—Rate-regulated Activities 2009


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).

The exposure comment period ended on 20 November 2009.


Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

ID Submitter

This website uses cookies. You can view which cookies are used by viewing the details in our privacy policy.