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EFRAG's preparer 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 preparers of entities subject to rate-regulation. These entities may have incremental rights and obligations arising from their regulatory agreements.

EFRAG is launching this questionnaire for preparers of entities subject to rate-regulation as part of an early-stage analysis of the impacts of the forthcoming proposals, and the findings will be reflected in EFRAG’s draft comment letter. This analysis is intended to help EFRAG and its constituents understand the initial potential impact, expected benefits and costs of the IASB proposals which will be included in an exposure draft expected to be published in January 2021.

The survey should take approximately 30-45 minutes to complete and can be completed with breaks being taken.
1. Please provide the following information: 
2. In which sector are you?
3. In which regions do you operate?
4. Please specify whether your financial reporting is in accordance with IFRS Standards:
7. May we contact you if we have questions about your response? *This question is required.