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30/11/2020 - REMINDER - Views of users of financial statements of rate-regulated entities - Please provide input by 7 December 2020

EFRAG is inviting users that undertake the​ fundamental analysis of rate-regulated entities to participate in an early-stage analysis of the likely impacts of possible changes to IFRS requirements. This will enable a better understanding of users' information needs. Users are asked to complete a survey by filling in a questionnaire​ by close of business 7 December 2020.

​As a key input into an early-stage analysis of possi​ble impacts, EFRAG is seeking the views of users of financial statements of rate-regulated entities including from both sell-side and buy-side analysts, portfolio managers ​covering equities and bonds and rating agency analysts. The analysis aims to assess possible impacts of the new accounting model under consideration based on an understanding of users' current information needs and approaches towards analysing rate-regulated entities.

The outreach will be conducted through a survey questionnaire which will take approximately 20-30 minutes to complete and, where needed, through follow-up interviews. To participate in the process, please either complete the online registration which can be accessed here or contact us on in order for us to send you the relevant information.

A pdf version of the complete questionnaire can be found here. Responses to the online version of the questionnaire are encouraged.

For a quick overview of the proposed new accounting model, a presentation​ ​has been prepared for you.