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Rule

Rule 026: Regulatory Account Procedures Pertaining to the Implementation of the International Financial Reporting Standards

Issue date

December 11, 2013

​Description

​Rule 026 sets out requirements for all utilities adopting the International Financial Reporting Standards and the guiding principles on how the AUC will consider financial methodologies and other related matters when reviewing utility rate applications.

Previous versions

Previous versions of this rule and related bulletins can be found in the consultations library. Sort by topic (Rule 026) and by document type to find the information you are looking for.