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EFRAG publishes a feedback statement on the IASB's proposed new standard on rate-regulated activities

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

11 Oct 2021

The European Financial Reporting Advisory Group (EFRAG) has published its feedback statement on the International Accounting Standard Board’s (IASB's) Exposure Draft 'ED/2021/1 Regulatory Assets and Regulatory Liabilities' ("the ED").

EFRAG published its final comment letter on 10 September 2021.

The Feedback Statement summarises the main comments received by EFRAG on its draft comment letter and effects analysis outreach on the proposals in the ED and explains how EFRAG considered the comments during its technical discussions in reaching a final position on the proposals.

A press release and the feedback statement are available on the EFRAG website.

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