The IASB’s proposals in the Exposure Draft Regulatory Assets and Regulatory Liabilities are based on the definition of total allowed compensation that an entity is entitled by a regulatory agreement. The concept of total allowed compensation is a principle-based attempt to capture different components observed in practice. A description of these componenents is provided in the article.
KEYWORDS: Rate-regulation, Regulatory Assets, Regulatory Liabilities, Total Allowed Compensation.
Acunzo, G. A. & Abate, E. (2021). Su taluni aspetti delle proposte dello IASB sulla rilevazione delle attività e passività che derivano dalle regolamentazioni sui prezzi, RIREA n.1, pp. 120-126.