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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.
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Exposure Draft: Rate-regulated Activities
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