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EFRAG issues feedback statement on the IASB's Discussion Paper on rate regulation

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image

02 Apr 2015

The European Financial Reporting Advisory Group (EFRAG) has published a feedback statement summarising the main comments received from constituents invited to respond to its draft comment letter in relation to the International Accounting Standards Board’s (IASB’s) Discussion Paper (DP) 2014/2 Reporting the Financial Effects of Rate Regulation.

The aim of the IASB’s discussion paper was to solicit feedback from constituents as to whether, and under which circumstances, financial effects arising from rate regulation should be accommodated in financial reporting.

EFRAG published its draft comment letter in October 2014 and the final comment letter was published in January 2015.   

The feedback statement provides an analysis of the EFRAG tentative position expressed in the draft comment letter, describes the comments received from constituents and then highlight how these comments were considered by the EFRAG Technical Group (EFRAG TEG) in reaching their final position as set out in its final comment letter to the IASB.

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