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16/07/2021 - Reminder - Effects analysis: EFRAG seeks input of rate-regulated entities preparers - please provide input by 30 July 2021

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​.​
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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. 

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. 

Feedback to this questionnaire will inform EFRAG's cost-benefit assessment of the IASB proposals in its final comment letter.