Guidance Note on Accounting for Rate Regulated Activities

Posted: 23/02/2012 in Guidance Notes, ICAI

Guidance Note on Accounting for Rate Regulated Activities

Contents

Paragraphs
Introduction 1-11
Background 1-2
Framework for Rate Regulation 3-4
Methods and Process of Rate Regulation 5-11
Objectives 12-13
Scope 14-20
Definitions 21
Accounting issues arising from Rate Regulation 22-23
Regulatory assets 24-26
Regulatory liabilities 27
Nature of regulatory assets and regulatory liabilities 28-29
Recognition 30-36
Measurement 37-38
Impairment 39
De-recognition 40-41
Presentation 42-43
Disclosures 44-50
Effective date 51
Transition 52

Click here to download the above Guidance Note- Guidance Note on Accounting for Rate Regulated Activities – (17-02-2012)- [Format-PDF], {No. of Pages-22}, (Size- 190KB).

Source: The Institute of Chartered Accountants of India.

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