Summary of the October 2022 CGRR meeting

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08 Nov 2022

The Consultative Group of Rate Regulation (CGRR) held a virtual meeting on 4 October 2022. The meeting summary of the meeting has now been released.

The meeting focused on the interaction between the IASB’s tentative decision on regulatory returns on an asset not yet available for use and an entity’s capitalization of its borrowing costs and how the IASB might respond to feedback on the proposed treatment of the inflation adjustment to the regulatory capital base, as set out in the IASB’s Exposure Draft Regulatory Assets and Regulatory Liabilities.

The meeting summary is available on the IFRS Foun­da­tion’s website.

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