How you rate your film depends entirely on your process, from metering and exposure to development to printing. Learn the variables (scene contrast, type of exposure meter, type of developer, developing time & agitation technique, etc.) and learn how your materials behave. Most folks will tell you to pick one film and one developer and use those until you get what you want from them.
To answer your question directly, I rate Acros 100 at EI 50. I develop it in Pyrocat HD. This gives me the shadow detail and contrast I want.
Peter Gomena