IAS 39 and Rate regulation: Difference between pages

From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson
(Add link.)
 
imported>Doug Williamson
(Minor wording clarification)
 
Line 1: Line 1:
International Accounting Standard 39, dealing with financial instruments: recognition and measurement.
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.


IAS 39 is largely superseded by the revised IFRS 9 'Financial Instruments' which comes into full effect from January 2018.  
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 ==
==See also==
* [[ALFV]]
* [[IFRS 14]]
* [[Available-for-sale]]
* [[FRS  5]]
* [[FRS 26]]
* [[Hedge accounting]]
* [[Hedge effectiveness]]
* [[Held for trading]]
* [[Held-to-maturity]]
* [[HFT]]
* [[IAS 18]]
* [[IAS 32]]
* [[IFRS 9]]
* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
* [[International Financial Reporting Standards]]
* [[Loans and receivables]]
* [[MCT]]
* [[Recognition]]
 
 
===Other links===
[http://www.treasurers.org/node/3333 IAS 39 implementation experience reported by ACT members, 2005]
 
[[Category:Accounting,_tax_and_regulation]]
[[Category:Compliance_and_audit]]

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

Retrieved from ‘https://wiki.treasurers.org/w/index.php?title=IAS_39&oldid=39976’