11/02/2015 - EFRAG has published a feedback statement on input received during outreach activities conducted with European users on the IASB's Discussion Paper Reporting the Financial Effects of Rate Regulation
EFRAG has issued a feedback statement that summarises the views expressed by European users during the outreach activities on the IASB's Discussion Paper Reporting the Financial Effects of Rate Regulation.
In September 2014, the International Accounting Standards Board (IASB) published a Discussion Paper Reporting the Financial Effects of Rate Regulation (the 'DP') and requested comments by 15 January 2015.
To respond to the DP, EFRAG secretariat conducted several outreach activities with users in order to understand users' needs for information to use when they analyse the activities of entities operating rate-regulated activities. The outcomes of these outreach activities have informed EFRAG's final comment letter that has been published on 16 January 2015.
A separate summary document will be also published for the outreach event 'Rate-Regulated Activities: is there anything missing from the Balance Sheet?' that took place on 18 December 2014 in Brussels.
EFRAG would like to thank users that participated to the outreach activities for their valuable contributions to the project.
The feedback statement can be downloaded below.
