Work item:
TR_CostAccounting
Subject/title:
Cost accounting for telecommunication operators: guidelines and accounting standards benchmarking
Status:
Under study
Approval process:
Agreement
Type of work item:
Technical report
Version:
New
Equivalent number:
-
Timing:
2026 (Medium priority)
Liaison:
ITU-T Study Group 2, International Financial Reporting Standards (IFRS) Foundation
Supporting members:
Republic of Cameroon, SONATEL (Republic of Senegal), TCOE (Republic of India), Telkom (Republic of South Africa), Republic of the Congo, Côte d'Ivoire, Democratic Republic of the Congo, Tactikom
Summary:
With the demise of the incumbent operators’ monopolies, regulators in Africa, as in Europe, are having to define new rules on:
• interconnection between the networks of different operators to ensure users can communicate with each other reliably and transparently;
• access to existing networks by new operators;
• charges for inter-operator services, in particular fair remuneration of operators/dominant operators with SMP by new entrants using the dominant operator's network. As a matter of principle these charges should be determined using cost accounting. Should this be done on the basis of the existing network or by developing an ideal network model?
Comment:
-
Historic references: