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IFRS video Regulatory assets and regulatory liabilities
In this video, the presenters provide an overview of the main proposals in the IASB ED Regulatory Assets and Regulatory Liabilities.
The IASB issued an Exposure Draft that sets out proposals for the recognition, measurement, presentation and disclosure of regulatory assets, regulatory liabilities, regulatory income and regulatory expense. The proposals in the ED may significantly affect the financial statements of entities operating under rate-regulated agreements.
The comment period for the ED ends on 30 July 2021