Regulatory Assets and Regulatory Liabilities


The IASB published its Exposure Draft ED/2021/1 Regulatory Assets and Regulatory Liabilities in January 2021.  The IASB’s comment deadline has been extended to 30 July 2021.


The objective of this project is to replace IFRS 14 Regulatory Deferral Accounts by introducing a new comprehensive accounting model for regulatory assets and liabilities.

Planned Outreach

Our planned outreach on this project includes discussions with preparers and investors and public consultation on our draft comment letter.

If you would like to contribute to outreach work on this project, please email 

Following a public consultation period on the draft comment letter, the final comment letter has been published.

The comment letter received is also published below.