EFRAG, EFFAS/ABAF, and IASB announce rate-regulated activities outreach event

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07 Nov, 2014

The European Financial Reporting Advisory Group (EFRAG), the European Federation of Financial Analysts Societies (EFFAS) and the Association Belge des Analystes Financiers (ABAF), and the International Accounting Standards Board (IASB) have announced a new joint outreach event will be held on 18 December 2014 to discuss whether additional information should be included in financial statements for those involved in rate-regulated activities.

In particular, the outreach event will focus on the following questions:

  • “Is there a need for a special standard for rate-regulated activities?
  • Should balances arising out of rate-regulated activities be included in the balance sheet or is note disclosure a better way forward?
  • How is the performance of rate-regulated activities best reflected?
  • What corrections/adjustments are analysts making to the financial statements of companies with rate-regulated activities?”

Registration for this event is requested by 12 December 2014.

For more information, see the press release on the EFRAG website.

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