The Interstate Natural Gas Association of America (INGAA) welcomes the opportunity to provide comments in response to the International Accounting Standards Board’s (IASB’s) September 2014 Discussion Paper, Reporting the Financial Effects of Rate Regulation, regarding the characteristics of rate-regulated activities and how best to report these characteristics in International Financial Reporting Standards (IFRS).
INGAA appreciates IASB’s efforts to understand more fully rate-regulated accounting, and the types of information that would be appropriate for rate-regulated entities to include on their financial statements so that users of those financials can evaluate the entities’ economic performance.
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