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02/12/2020 - REMINDER - Views of preparers of financial statements of rate-regulated entities - Please provide input by 8 January 2021

​EFRAG is inviting preparers of financial statements of rate-regulated entities to participate in an early-s​tage analysis through a survey questionnaire which will take approximately 30-45 minutes to complete​ of likely impacts of the possible changes to IFRS requirements. Preparers are asked to complete a survey by filling in a questionnaire by close of business 8 January 2021​.


​As a key input into an early-stage analysis of possible impacts EFRAG is seeking the input of preparers of financial statements of rate-regulated entities. The analysis aims to assess possible impacts of the new accounting model for preparers.

The outreach will be conducted through a survey questionnaire which will take approximately 30​-45 minutes to complete and where needed through follow-up interviews. To participate in the process, please either complete the online survey which can be accessed here or contact us on RRA@efrag.org 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.