Proposed ‘IFRS’ on regulatory assets similar to US concept, but would be more complex

Paul Carlsen

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Proposed ‘IFRS’ on regulatory assets similar to US concept, but would be more complex

机译：关于类似于美国概念的监管资产的拟议中的“ IFRS”，但会更加复杂

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The International Accounting Standards Board gratified USnutilities’ main wish in its proposed new rule on “Rate RegulatednActivities”: costs to be recovered in future rates could be bookednas “regulatory assets,” as they are now under US “generallynaccepted accounting principles.”

机译：国际会计准则理事会（International Accounting Standards Board）兑现了美国公用事业公司在拟议的有关“汇率管制活动”的新规则中的主要愿望：以未来汇率回收的成本可以记为“管制资产”，因为它们现在已成为美国“普遍接受的会计原则”。

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《Platts Electric Utility Week》 |2009年第0803期|P.23-24|共2页
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Proposed ‘IFRS’ on regulatory assets similar to US concept, but would be more complex

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