International Accounting Standards Board Technical Staff members Mariela Isern and Umair Shahid presented five key aspects of the accounting model for regulatory assets and regulatory liabilities at the World Standard-setters Conference in September 2019.

The focus was on:

  • The core problem we are trying to solve;
  • The scope of the problem;
  • Total allowed compensation;
  • Regulatory assets and regulatory liabilities; and
  • The cash-flow-based measurement technique.

For full details of the conference, including all papers and audio from the discussion, please go to the meeting page.

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