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 repo​rt).

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​.

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