Debrief: Video on Exposure Draft Regulatory Assets and Regulatory Liabilities

The International Accounting Standards Board (Board) is consulting on proposals for a new accounting standard that would require companies subject to rate regulation to give investors better information about their financial performance.

The proposed Standard would introduce a requirement for companies to report regulatory assets and regulatory liabilities in their balance sheet, and related regulatory income and regulatory expense in their income statement.

Rate regulation, which is common in some industries, including the utilities and public transport industries, determines the amount a company can charge its customers for goods or services supplied to them and the period when the company can charge that amount.

In this short video, Board Member Tadeu Cendon introduces the Board’s proposals set out in the Exposure Draft.

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