16/07/2021 - Reminder - Effects Analysis: EFRAG seeks input of users that analyse rate-regulated entities - please provide input by 30 July 2021
EFRAG is inviting users that analyse the 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. Users 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 users 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. User views are sought from both sell-side and buy-side analysts, portfolio managers covering equities and bonds and rating agency analysts.
Users' feedback to the effects analysis can be provided by responding to an online survey which can be accessed here or by contact us on RRA@efrag.org if needed.
Completion of the survey should take approximately 15 -20 minutes. Feedback to this questionnaire will inform EFRAG's cost-benefit assessment of the IASB proposals in its final comment letter.
