08/12/2020 - EXTENSION - Views of users of financial statements of rate-regulated entities - Please provide input by 8 January 2021
EFRAG is inviting users that undertake the fundamental analysis of rate-regulated entities to participate in an early-stage analysis of the likely impacts of possible changes to IFRS requirements. This will enable a better understanding of users' information needs. Users are asked to complete a survey by filling in a questionnaire by close of business 8 January 2021.
As a key input into an early-stage analysis of possible impacts, EFRAG is seeking the views of users of financial statements of rate-regulated entities including from both sell-side and buy-side analysts, portfolio managers covering equities and bonds and rating agency analysts. The analysis aims to assess possible impacts of the new accounting model under consideration based on an understanding of users' current information needs and approaches towards analysing rate-regulated entities.
The outreach is being conducted through a survey questionnaire which will take approximately 20-30 minutes to complete and, where needed, through follow-up interviews.
Please access the survey here.
A pdf version of the complete questionnaire can be found here. Responses to the online version of the questionnaire are encouraged.
