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EFRAG early-stage analysis of rate regulation proposals

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

28 Oct 2020

The European Financial Reporting Advisory Group (EFRAG) is inviting users to participate in an early-stage analysis of the likely impacts of possible changes to IFRS requirements as a result of the IASB project on the accounting for regulatory assets and regulatory liabilities. The IASB is expected to issue an exposure draft in early 2021.

The EFRAG analysis aims at assessing possible impacts of the new accounting model under consideration based on an understanding of users' current information needs and approaches towards analysing rate-regulated entities.

Please click for more information on the EFRAG website.

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