EFRAG FINAL COMMENT LETTER ON REGULATORY ASSETS AND REGULATORY LIABILITIES
10 September 2021. EFRAG has published its
Final Comment Letter
on the IASB Exposure Draft ED/2021/1 Regulatory Assets and Regulatory Liabilities. EFRAG welcomes the IASB’s efforts to address a long-standing gap in current IFRS reporting for entities subject to rate regulation.
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