EFRAG launches surveys on Regulatory Assets and Regulatory Liabilities Exposure Draft

EFRAG has launched two surveys for effect analysis of the IASB Exposure Draft Regulatory Assets and Regulatory Liabilities published in January 2021. One survey is aimed at users that analyse the financial statements of rate-regulated entities and the other one is aimed at preparers of financial statements of rate-regulated entities. User views are sought from both sell-side and buy-side analysts, portfolio managers covering equities and bonds and rating agency analysts.

Feedback to the surveys will be used by EFRAG in cost-benefit assessment of the IASB proposals in its final comment letter.

The users’ survey may be accessed here and the preparers’ survey may be accessed here. Responses to the survey are sought by 30 July 2021.