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In January 2021, the International Accounting Standards Board (Board) published the Exposure Draft Regulatory Assets and Regulatory Liabilities, which sets out proposals that aim to give investors better information about the financial performance of companies that are subject to rate regulation.

The deadline for submitting comments on the Exposure Draft is 30 July 2021. The Board will consider feedback on the Exposure Draft in developing the final requirements.

IASB® Update March 2021

The Board met on 23 March 2021 to discuss proposals to adjust the timetables for some of its published and forthcoming consultation documents.

The Board decided to extend the comment periods for:

  1. the Exposure Draft Regulatory Assets and Regulatory Liabilities—by 30 days to end on 30 July 2021;
  2. the forthcoming exposure draft on the Disclosure Initiative—Targeted Standards-level Review of Disclosures project—from 180 days to 210 days; and
  3. the forthcoming request for information on the Third Agenda Consultation—from 120 days to 180 days.

Eleven of 13 Board members agreed with this decision.

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