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07/07/2021 - SUMMARY REPORT - Rate-regulated activities: regulatory assets and regulatory liabilities – Italian perspective – 6 May 2021

​The summary report of the OIC IASB EFRAG joint event: Rate-regulated activities: regulatory assets and regulatory liabilities – Italian perspective, held on 6 May 2021, is now available. 


​On 6 May 2021, the OIC, the IASB, and EFRAG organised an online outreach event Rate-regulated activities: regulatory assets and regulatory liabilities – Italian perspective. 

The outreach event discussed the Italian stakeholders' perspective on the IASB proposals and EFRAG preliminary views. 

Speakers and panellists included: 

Giorgio Alessio Acunzo, EY Associate Partner – IFRS Italian Desk Leader, IASB, EFRAG and OIC Rate-Regulated Activities Working Groups member
Angelo Casò, OIC Executive Board Chairman, EFRAG Board Member
Chiara Del Prete, EFRAG TEG Chairwoman
Alberto Giussani, OIC Executive Board Vice Chairman (moderator)
Cosimo Guarini, Financial Statement and Reporting Manager of Terna Group,  EFRAG and OIC ​Rate-Regulated Activities Working Groups member​
Andrea Guerrini, ARERA Board Member
Mariela Isern, IASB Technical Staff member
Sue Lloyd, IASB Vice Chair, IFRS Interpretation Committee Chair
Fabiana Lungarotti, Administration and Reporting Manager of Ferrovie dello Stato Italiane
Alessandro Sura, Professor in Accounting in “La Sapienza University”, OIC Working Group member

​The summary report that briefs the outcome of the event has been prepared for the convenience of European constituents.

14 06 OIC BCUCC summary report.PNG