EFRAG

EFRAG welcomes the IASB’s comprehensive project on rate-regulated activities and the publication of the Discussion Paper Reporting the Financial Effects of Rate Regulation (DP), and believes that the DP represents a good starting point in this project.

EFRAG also supports the IASB’s decision to initially focus the debate on accounting for rate-regulated activities on a particular type of rate regulation referred to as defined rate regulation.

 

Más información