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EFRAG RRA briefing

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

02 Jun 2021

The Secretariat of the European Financial Reporting Advisory Group (EFRAG) has published a briefing paper as part of the EFRAG strategy to stimulate debate on the IASB discussions on how to account for rate-regulated activities.

For the briefing paper, the EFRAG Secretariat has considered how the scope criteria included in the ​​IASB’s exposure draft might apply to different agreements​​​​. The briefing paper does not include questions to constituents. However, constituents are invited to express their views on the topic when responding to the EFRAG draft comment letter.

Please click to access the briefing paper through the press release on the EFRAG website.

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