IAS 34 and Rate regulation: Difference between pages

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imported>Doug Williamson
m (Checked against IASB & Deloitte 20/4/13 - no change)
 
imported>Doug Williamson
(Minor wording clarification)
 
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International Accounting Standard 34, dealing with interim financial reporting.  
A framework for establishing the prices that can be charged to customers for goods and services. This framework is subject to oversight and/or approval by a rate-regulator.
Issued by the International Accounting Standards Board.  


== See also ==
For example, many governments regulate the supply and pricing of particular types of activity by private entities, including utilities such as gas, electricity and water.
* [[International Financial Reporting Standards]]
 
 
==See also==
* [[IFRS 14]]

Revision as of 14:08, 17 January 2015

A framework for establishing the prices that can be charged to customers for goods and services. This framework is subject to oversight and/or approval by a rate-regulator.

For example, many governments regulate the supply and pricing of particular types of activity by private entities, including utilities such as gas, electricity and water.


See also