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EFRAG's user outreach on accounting by rate-regulated entities

General information

The IASB has an active project on the accounting for regulatory assets and regulatory liabilities.  The objective is to improve the information that is available to users covering rate-regulated entities. These entities may have incremental rights and obligations arising from their regulatory agreements. 

EFRAG is launching this questionnaire for 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. The impact assessment 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 entities with rate-regulated activities. This will enable a better understanding of users' information needs and the findings will be reflected in EFRAG’s draft comment letter.

The survey should take approximately 20-30 minutes to complete and can be completed with breaks being taken.
1. Please provide the following information:
2. Type of user
3. What sectors with rate regulated entities do you cover?
4. On which asset classes do you focus?
5. In which regions do you cover companies?
6. Please specify whether the companies you cover apply IFRS
7. Can your contact information be shared with the IASB for their outreach activities?
8. May we contact you if we have questions about your response? *This question is required.