Discussion Paper published by the International Accounting Standards Board (IASB) for comment only. Comments on the Discussion Paper need to be received by December 15, 2014.
The International Accounting Standards Board (IASB) is publishing this Discussion Paper to consult a wide range of stakeholders about:
The International Accounting Standards Board (IASB) is publishing this Discussion Paper to consult a wide range of stakeholders about:
- what features, if any, distinguish the economic environment in which some rate-regulated entities operate; and
- whether those features would best be reflected in general purpose financial Statements by modifying the requirements of International Financial Reporting Standards (IFRS) in any way.
This Discussion Paper does not include any specific accounting proposals. Instead, it considers the characteristics of rate-regulated activities and assesses how best to report these characteristics in a relevant and representationally faithful way in IFRS financial statements.
Invitation to comment
ASB invites comments on the Discussion Paper from the public. The downloadable version of the draft is available at:
http://www.ifrs.org/Current-Projects/IASB-Projects/Rate-regulated-activities/Discussion-Paper-September-2014/Documents/Discussion-Paper-Reporting-Financial-Effects-Rate-Regulation-September-2014.pdf
Comments would be most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording.
Comments should be submitted in writing to the Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi-110002, so as to be received not later than October 9, 2014. Comments can be sent by e-mail at commentsasb@icai.in. Further clarifications on this exposure draft may be sought by e-mail to achin.poddar@icai.in
Invitation to comment
ASB invites comments on the Discussion Paper from the public. The downloadable version of the draft is available at:
http://www.ifrs.org/Current-Projects/IASB-Projects/Rate-regulated-activities/Discussion-Paper-September-2014/Documents/Discussion-Paper-Reporting-Financial-Effects-Rate-Regulation-September-2014.pdf
Comments would be most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording.
Comments should be submitted in writing to the Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi-110002, so as to be received not later than October 9, 2014. Comments can be sent by e-mail at commentsasb@icai.in. Further clarifications on this exposure draft may be sought by e-mail to achin.poddar@icai.in
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