May 22, 2009
The final version of AUC Rule 026 was released as well as a matrix of stakeholder comments/ AUC responses from the two recent rounds of review and comments.

Bulletin 2009-14
Rule 026 (effective June 1, 2009)
Stakeholder Comments Matrix (May 15, 2009)
Stakeholder Comments [zip file]

May 2009
The AUC posted a draft AUC Rule 026 entitled "Rule regarding Regulatory Accounting Procedures Pertaining to the Implementation of the International Financial Reporting Standards", a matrix of stakeholder comments and AUC responses to the comments from the February 2009 consultation session, and Bulletin 2009-13 seeking comments from interested stakeholders on draft AUC Rule 026.

Bulletin 2009-13
Draft AUC Rule 026
Stakeholder Comments Matrix
Stakeholder Comments [zip file]

February 2009
AUC is seeking comments from interested stakeholders on the document prepared by the AUC entitled "Regulatory Accounting Procedures Pertaining to the Implementation of the International Financial Reporting Standards (IFRS)"

Bulletin 2009-10
Regulatory Accounting Procedures (Draft Copy Version 0.9)

Working Group Related Activities
The AUC has formed an internal team to examine issues surrounding the decision by the International Accounting Standards Board that would require all Canadian reporting entities, including the Utilities that the Commission regulates, to adopt and apply IFRS after January 1, 2011. The AUC team would like to participate in a collaborative process to address the implications of the transition to IFRS on regulatory accounting and processes related to the regulatory compact.

Working Group Documents:
Guiding Principles
Minutes - Working Group Meeting of November 20, 2008
Agenda - Working Group Meeting of November 20 and 21, 2008
Minutes/Notes - Working Group Meeting of October 30, 2008

AUC Correspondence:
CAMPUT Letter – To IFRIC Regarding Rate Regulated Assets and Liabilities (October 27, 2008)
AUC Letter - Establishment of a Working Group (October 17, 2008)
AUC Letter - Request for Priority Items (September 25, 2008)
AUC Letter - Update on Collaborative Process (July 9, 2008) 
AUC Submission - To Accounting Standards Board Regarding Rate Regulated Assets and Liabilities (June 30, 2008)
AUC Letter - Requesting Participation in Collaborative Process (May 23, 2008)

Responses Received Regarding Request for Priority Items:
AltaGas Utilities
AltaLink
ATCO Pipelines, ATCO Gas, ATCO Electric
ENMAX
EPCOR
FortisAlberta
Nova Gas Transmission

Responses Received Regarding Accounts that would be affected by the Adoption of IFRS:
AltaLink
ATCO Pipelines, ATCO Gas, ATCO Electric
Direct Energy
EPCOR
FortisAlberta
NOVA Gas Transmission