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EFRAG conducting surveys on regulatory assets and regulatory liabilities exposure draft

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

11 Jun 2021

The European Financial Reporting Advisory Group (EFRAG) is conducting two surveys aimed at (1) preparers and (2) users that analyse the financial statements of rate-regulated entities to participate in an effect analysis of the IASB exposure draft, ‘Regulatory Assets and Regulatory Liabilities’.

On 28 January 2021, the IASB published the ED which would replace IFRS 14 Regulatory Deferral Accounts and would apply when the entity is party to a regulatory agreement that determines the regulated rate the entity can charge for the goods or services it supplies to customers.

The feedback from the surveys will be used to assist the EFRAG in the cost-benefit assessment of the IASB proposals in its final comment letter. The survey is open until 30 July 2021. For more in­for­ma­tion, view the preparers survey and users survey press releases on the EFRAG’s website.

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