Effects Analysis: EFRAG seeks participation of users that analyse rate-regulated entities
Following the publication of the IASB Exposure Draft Regulatory Assets and Regulatory Liabilities (ED) in January 2021, EFRAG is seeking the input of users 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 (see user
report). User views are sought from both sell-side and buy-side analysts, portfolio managers covering equities and bonds and rating agency analysts.
Users' feedback to the effects analysis can be provided by responding to an
online survey which can be accessed here or by contact us on RRA@efrag.org if needed. Completion of the survey should take approximately
15 -20 minutes. Where needed, follow-up interviews will be conducted. Feedback to this questionnaire will inform EFRAG's cost-benefit assessment of the IASB proposals in its final comment letter.
A PDF version of the complete questionnaire can be found
here . Responses to the online version of the questionnaire are strongly encouraged.
For a quick overview of the proposed Standard in the ED, we refer to the following
presentation.