Rate-regulated Activities presentation at WSS 2019

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.