Members of the public are encouraged to submit issues for possible consideration by our Rate-regulated Activities Transition Resource Group.
For an issue to be considered for discussion at an upcoming meeting, it must be submitted, in writing, by six weeks before the meeting.
Submissions received within six weeks of an upcoming meeting date will be considered for the Group’s next scheduled meeting.
Submission requirements
- Briefly describe the implementation issue.
- Explain how the issue meets the Group’s agenda criteria:
- Does the issue arise from the application of the forthcoming IFRS Accounting Standard on Regulatory Assets and Regulatory Liabilities?
- Is the issue widespread in, or unique to, entities that have regulatory assets and regulatory liabilities?
- Is there divergent practice, or the potential for divergent practice, within Canada?
Selection process
The AcSB staff may reach out for further information or clarification regarding the issue. If you are unsure whether an issue meets the criteria for consideration, please contact the AcSB staff listed below for more information.
The AcSB staff will contact submitters no later than two weeks before the meeting to advise whether their issues have been selected for discussion. Individuals submitting selected issues will have the right to participate, or appoint a representative to participate, in the discussion of that issue at the Group meeting. If specifically requested, submitters may remain anonymous.
Contact
Davina Tam, CPA, CA
Principal, Accounting Standards Board
Phone no.: +1 416 204 3514
Email: [email protected]