Summary of joint outreach event on rate-regulated activities

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image
  • IASB (International Accounting Standards Board) (blue) Image

24 Feb, 2015

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 made available a report that summarises the discussions held during their outreach event held on 18 December 2014, which discussed how to achieve the objectives proposed in the IASB’s Discussion Paper ‘Reporting the Financial Effects of Rate Regulation’.

The topics discussed at the meeting included:

  • “What information about an entity’s rate-regulated activities and the rate-regulatory environment do users need?
  • Where do users currently obtain information about rate regulation?; and
  • Whether users prefer the impact of rate regulation to be included in the primary financial statements or/and as disclosures.”

For more in­for­ma­tion, see the press release and report on the EFRAG's website.

This reports complements a feedback statement on additional EFRAG outreach activities on rate regulation.

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