11/06/2021 - Effects analysis: EFRAG seeks participation of rate-regulated entities preparers
EFRAG is inviting preparers of financial statements of
rate-regulated entities to participate in an effects analysis of the proposed
Standard in the IASB Exposure Draft Regulatory Assets and Regulatory Liabilities published in January 2021. Preparers
are asked to complete an online survey by 30 July 2021.
Following the publication of the IASB Exposure Draft Regulatory Assets and Regulatory Liabilities (ED) in January 2021, EFRAG is seeking the input of preparers of financial statements of rate-regulated entities while conducting an effects analysis that builds on an early-stage effects analysis that was completed in January 2021 (see preparer report).
Preparer feedback to the effects analysis can be provided by responding to an online survey which can be accessed here or contact us on RRA@efrag.org . Completion of the survey should take approximately 30 -45 minutes. Where needed, follow-up interviews will be conducted. Feedback to this questionnaire will inform EFRAG's cost-benefit assessment of the IASB proposals in its final comment letter.
A PDF version of the complete questionnaire can be found here . Responses to the online version of the questionnaire are strongly encouraged.
For a quick overview of the proposed Standard in the ED, we refer to the following presentation.
