Rule026

AUC rules

Alberta Utilities Commission rules are documents setting out new or amended AUC requirements or processes to be implemented and followed by entities under the jurisdiction of the AUC.

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

Rule

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

Effective 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.

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