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EFRAG, EFFAS, ABAF/BVFA, and IASB to host joint webinar on rate-regulated entities

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14 Jun 2021

The European Financial Reporting Advisory Group (EFRAG), the European Federation of Financial Analysts Societies (EFFAS), the Association Belge des Analystes Financiers (ABAF/BVFA), and the International Accounting Standards Board (IASB) will host a joint webinar on 12 July 2021 on the proposals in the IASB’s 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.

The webinar will provide information on the proposals and an opportunity for users to provide feedback.

For more in­for­ma­tion, see the press release on the EFRAG’s website. A detailed programme is available here.

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