IASB issues ED Regulatory Assets and Regulatory Liabilities

The IASB has published proposals for a new accounting standard that would require companies subject to rate regulation to give investors better information about their financial performance.

The proposed Standard would replace IFRS 14 Regulatory Deferral Accounts.

The deadline for comments on the Exposure Draft Regulatory Assets and Regulatory Liabilities is 30 June 2021.

For further information, please refer to the IASB website.