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Webcasts and Podcasts on IASB projects

IFRS 20 webcast: Total allowed compensation and differences in timing

IFRS 20 webcast: Total allowed compensation and differences in timing

This webcast—the second in a series on IFRS 20 Regulatory Assets and Regulatory Liabilities—explains how to determine total allowed compensation and identify differences in timing. To explore those two aspects, it focuses on common types of compensation that regulatory agreements might include in regulated rates.