Regulatory Assets and Regulatory Liabilities

Timeline

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.

Background 

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 UKEndorsementBoard@endorsement-board.uk 


Contact Us

UKEB
8th Floor
125 London Wall
London

Email: UKEndorsementBoard@endorsement-board.uk

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