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02/12/2014 - EFRAG - EFFAS/ABAF - IASB User Event: Rate-regulated activities: is there anything missing from the balance sheet? - Brussels - 18 December

EFFAS, ABAF, EFRAG and the IASB are pleased to confirm the speaker panel of their user event due to take place on Thursday 18 December 14.00 - 17.00 hrs. The speakers include Jesùs Lopez Zaballos, EFFAS Chairman; Philippe Danjou, IASB Board Member; Hans Buysse, Member of the EFFAS Executive Management Committee and EFRAG Board Member; Bart Jooris, Equity analyst, Bank Degroof; Myriam Cohen, Equity analyst, Alpha Value; Stefanie Voelz, Vice President - Senior Analyst, Moody's Investors Service Ltd and Françoise Flores, EFRAG TEG Chairman.

The interactive panel discussion with analysts will focus on:

• Is there a need for a special standard for rate-regulated activities or are the general principles in IFRS sufficient for preparers to apply judgement?
• Should balances arising out of rate-regulated activities be included in the balance sheet or is note disclosure a better way forward?
• How well do analysts get the information to understand the rate-regulated schemes that apply to the companies they follow? Should this information be included in the financial statements or should analysts collect this information from other sources?
• How is the performance of rate-regulated activities best reflected?
• What corrections/adjustments are analysts making to the financial statements of companies with rate-regulated activities?

A few seats are still available. Those interested should send an email to

We look forward to welcoming you, your views matter!