IASB webinar: Explaining the ED Regulatory Assets and Regulatory Liabilities
On January 28, 2021, the IASB published the ED which would replace IFRS 14, Regulatory Deferral Accounts and would apply when the entity is party to a regulatory agreement that determines the regulated rate the entity can charge for the goods or services it supplies to customers.
The IASB will be holding a webinar on February 24, 2021 (12:00 GMT) to provide an overview of Exposure Draft (ED) Regulatory Assets and Regulatory Liabilities.