Rate-regulated activities - IASB standard setting project Active Monitoring Isabel Batista Vincent Papa Ioana Kiss Menu: Project phase Description Documents Meeting documents Meetings Projects news Second discussion paper consultation 12/03/2021 01-07 RRA Snapshot - EFRAG TEG 21-03-26.pdf IASB document Re-exposure draft consultation 20/07/2021 CL 01 - NASB - EFRAG DCL RRA 2021.pdf Comment Letter Received 20/07/2021 CL 02 - ESMA - EFRAG DCL RRA 2021.pdf Comment Letter Received 23/07/2021 CL 03 - ASCG - EFRAG DCL RRA 2021.pdf Comment Letter Received 28/07/2021 CL 04 - DASB - EFRAG DCL RRA 2021.pdf Comment Letter Received 28/07/2021 CL 05 - Alliander, Enexis, Stedin - EFRAG DCL RRA 2021.pdf Comment Letter Received 30/07/2021 CL 06 - ANC - EFRAG DCL RRA 2021.pdf Comment Letter Received 30/07/2021 CL 07 - ICAC - EFRAG DCL RRA 2021.pdf Comment Letter Received 02/08/2021 CL 08 - OIC - EFRAG DCL RRA 2021.pdf Comment Letter Received 05/08/2021 CL 09 - IEAF - EFRAG DCL RRA 2021.pdf Comment Letter Received 13/08/2021 CL 10 - TERNA - EFRAG DCL RRA 2021.pdf Comment Letter Received 13/08/2021 CL 11 - EFFAS - EFRAG DCL RRA 2021.pdf Comment Letter Received 23/08/2021 CL 12 - EACB - EFRAG DCL RRA 2021.pdf Comment Letter Received 27/08/2021 CL 13 - EDF - EFRAG DCL RRA 2021.pdf Comment Letter Received 30/08/2021 CL 14 - UUG - EFRAG DCL RRA 2021.pdf Comment Letter Received 13/04/2021 EFRAG Draft Comment Letter on the IASB ED Regulatory Assets and Regulatory Liabilities.pdf Draft comment letter 01/06/2021 EFRAG Secretariat Briefing - Regulatory Assets and Regulatory Liabilities.pdf Other EFRAG Secretariat Paper 12/03/2021 RRA Snapshot.pdf IASB document Exposure draft consultation 31/12/2014 CL1 - DASB.pdf Comment Letter Received 31/12/2014 CL2 - OIC.pdf Comment Letter Received 31/12/2014 CL3 - IEAF.pdf Comment Letter Received 07/01/2015 CL4 - Iberdrola.pdf Comment Letter Received 08/01/2015 CL5 - RRA - ANC.pdf Comment Letter Received 09/01/2015 CL6 - 50Hertz.pdf Comment Letter Received 09/01/2015 CL7 - FSR – danske revisorer.pdf Comment Letter Received 09/01/2015 CL8 - ESMA.pdf Comment Letter Received 13/01/2015 CL9 - RRA - National Grid.pdf Comment Letter Received 17/09/2014 Discussion-Paper-Reporting-Financial-Effects-Rate-Regulation-September-2014.pdf IASB document 16/01/2015 EFRAG Comment letter.pdf Comment Letter 22/10/2014 EFRAG_DCL_on_IASB_DP_Reporting_the_Effects_of_Rate_Regulation.pdf Draft comment letter 02/04/2015 EFRAG_Feedback_Statement_to_respondents.pdf Feedback statement - comments received 12/02/2015 Feedback statement on user outreach.pdf Feedback statement – outreach event 22/01/2014 Request-for-Information-Rate-Regulation.pdf IASB document 24/02/2015 Summary report on user event.pdf Feedback statement – outreach event Research phase 20/06/2013 EFRAG_Letter_on_RFI.pdf Comment Letter 05/06/2013 RFI_-_10_-_PWC.pdf Comment Letter Received 06/06/2013 RFI_-_11_-_Iberdrola.pdf Comment Letter Received 11/06/2013 RFI_-_12_-_URE.pdf Comment Letter Received 12/06/2013 RFI_-_13_-_GDFS.pdf Comment Letter Received 12/06/2013 RFI_-_14_-_IEAF.pdf Comment Letter Received 08/07/2013 RFI_-_15_-_Deloitte.pdf Comment Letter Received 08/07/2013 RFI_-_15_-_Deloitte_Appendix.pdf Comment Letter Received 30/05/2013 RFI_-_1_-_50HzT.pdf Comment Letter Received 31/05/2013 RFI_-_2_-_NASB.pdf Comment Letter Received 31/05/2013 RFI_-_3_-_DASC.pdf Comment Letter Received 03/06/2013 RFI_-_4_-_National Grid.pdf Comment Letter Received 03/06/2013 RFI_-_5_-_Energie Steiermark AG.pdf Comment Letter Received 04/06/2013 RFI_-_6_-_PGE.pdf Comment Letter Received 03/06/2013 RFI_-_7_-_Terna.pdf Comment Letter Received 05/06/2013 RFI_-_8_-_Elia_Fluxys_Ores_Eandis.pdf Comment Letter Received 05/06/2013 RFI_-_9_-_UKFRC.pdf Comment Letter Received
Rate-regulated activities - IASB standard setting project Active Monitoring Isabel Batista Vincent Papa Ioana Kiss
13/04/2021 EFRAG Draft Comment Letter on the IASB ED Regulatory Assets and Regulatory Liabilities.pdf Draft comment letter
01/06/2021 EFRAG Secretariat Briefing - Regulatory Assets and Regulatory Liabilities.pdf Other EFRAG Secretariat Paper
17/09/2014 Discussion-Paper-Reporting-Financial-Effects-Rate-Regulation-September-2014.pdf IASB document