06/11/2014 - EFRAG - EFFAS/ABAF - IASB User Event: Rate-regulated activities: is there anything missing from the balance sheet?

This event Rate-regulated activities: is there anything missing from the balance sheet? will be held in Brussels on 18 December 2014 (14.00-17.00 hrs).

As part of the IASB project Rate-regulated activities, input is sought, especially from investors and analysts, about the information they would like to see in the financial statements of companies that are involved in rate-regulated activities. You will have the opportunity to share your views and discuss, among others:

• Is there a need for a special standard for rate-regulated activities?
• Should balances arising out of rate-regulated activities be included in the balance sheet or is note disclosure a better way
forward?
• How is the performance of rate-regulated activities best reflected?
• What corrections/adjustments are analysts making to the financial statements of companies with rate-regulated activities?

The speaker panel will bring together Jesùs Lopez Zaballos, Chairman of EFFAS; Françoise Flores, Chairman of EFRAG TEG; Hans Buysse, Member of EFFAS Management Committee and EFRAG Board Member; Philippe Danjou, IASB Board Member; and analysts presenting their views.

There is no charge for the participation and the language of the event will be English.