The purpose of this article is to provide readers with an overview of current developments of the IASB proposals on the recognition of regulatory assets and regulatory liabilities in the IFRS financial statements of entities operating under rate-regulations in the context of its project on Rate-regulated Activities.
This type of assets and liabilities represents a new and specific type of item that the IASB is proposing to recognize in IFRS Financial Statements.
Acunzo A., Van der Tas L. (2021). Dialogue with standard setters. The IASB proposals on the recognition of regulatory assets and regulatory liabilities in the IFRS financial statements, Financial Reporting, 1, pp. 119-126. Doi: 10.3280/FR2021-001005
