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Work item:
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TR_CostAccounting
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Subject/title:
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Cost accounting for telecommunication operators: guidelines and accounting standards benchmarking
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Status:
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Under study
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Approval process:
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Agreement
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Type of work item:
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Technical report
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Version:
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New
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Equivalent number:
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-
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Timing:
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2026 (Medium priority)
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Liaison:
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ITU-T Study Group 2, International Financial Reporting Standards (IFRS) Foundation
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Supporting members:
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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
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Summary:
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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?
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Comment:
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-
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Reference(s):
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Historic references:
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Contact(s):
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| ITU-T A.5 justification(s): |
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First registration in the WP:
2025-04-23 16:18:20
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Last update:
2025-04-29 12:12:16
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