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World Accounting Report

Rate-regulated activities

The IASB’s project on rate-regulated activities was on the agenda for its last two meetings. In May, the Board had an educational session to review progress to date; last month, it had a second educational session focusing on the differences in the model being developed from that used in US GAAP; finally, during a third session, the Board took some decisions. This article pulls together the key issues that emerged.

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