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ictQATAR Publishes the Instruction for the Implementation of the Regulatory Accounting System
System will help to demonstrate compliance with cost-orientation and non-discriminatory obligations for regulated services
The Supreme Council of Information and Communication Technology (ictQATAR) has published the instructions for the implementation of the Regulatory Accounting System.
Under the Telecommunications Law and By-Law, ictQATAR has specific objectives and powers to ensure the prices and charges of service providers are efficiently cost-based and appropriately applied to products and services offered at a wholesale or retail level.
A Regulatory Accounting System (RAS) describes a set of systems, processes, policies and procedures that enable a dominant service provider (DSP) to establish a record keeping regime necessary to meet its regulatory obligations, and which keeps track of revenues, costs, assets and capital employed. One of the key objectives of the RAS is to calculate, trace and analyze costs in order to demonstrate compliance with a cost orientation and non-discrimination obligation for regulated services. The main instruments of the RAS are: (i) the Cost Model (ii) the Separated Financial Statements; and, (iii) the Audit and Statement of Compliance.
The detailed requirements set out in these Instructions currently relate to QTel. The general principles contained herein would apply equally to any other Service Provider that was designated to be a DSP and on whom an Accounting Separation obligation may be imposed.
The full RAS Policies can be viewed at this link.