IASB announces webinar on regulatory assets and regulatory liabilities exposure draft
15 Feb 2021
The IASB will be holding a webinar on 24 February 2021 (12:00 GMT) to provide an overview of Exposure Draft (ED) ‘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.
For more information, see the press release on the IASB’s website.
On 1 March 2021, the IASB released the recording of this webinar as well as the accompanying slide deck.
