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Term: Description of identity of rate regulator(s)
Standard Label: Description of identity of rate regulator(s)
Name: ifrs-full:DescriptionOfIdentityOfRateRegulators
Identifier: ifrs-full_DescriptionOfIdentityOfRateRegulators
Documentation: The description of the identity of the rate regulator(s). A rate regulator is an authorised body that is empowered by statute or regulation to establish the rate or a range of rates that bind an entity. The rate regulator may be a third-party body or a related party of the entity, including the entity’s own governing board, if that body is required by statute or regulation to set rates both in the interest of the customers and to ensure the overall financial viability of the entity.
Category of Term: Concept
References: IFRS 14 30 b
Balance type: none
Period type: duration
Data type: xbrli:stringItemType

Last updated: 12/22/2019 8:31:01 AM

Public Domain