EFRAG's Feedback Statement on Regulatory Assets and Regulatory Liabilities

​The Feedback Statement summarises the main comments received by EFRAG on its Draft Comment Letter and effects analysis outreach on the IASB Exposure Draft 2021/01 Regulatory Assets and Regulatory Liabilities and explains how EFRAG considered the comments during its technical discussions leading to its Final Comment Letter. The Feedback Statement is available here.

​EFRAG published its Final Comment Lette ron the IASB Exposure Draft 2021/01 Regulatory Assets and Regulatory Liabilities (ED) on 10 September 2021.

This Feedback Statement summarises the main comments received by EFRAG on its Draft Comment Letter and effects analysis outreach on the proposals in the ED and explains how EFRAG considered the comments during its technical discussions in reaching a final position on the proposals.

The Feedback Statement is available here.

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