EFRAG early-stage analysis of rate regulation proposals — preparer perspective
11 Nov, 2020
The European Financial Reporting Advisory Group (EFRAG) is inviting preparers 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 for preparers.
Please click for more information on the EFRAG website.
