Joint outreach event: Rate-regulated Activities — is there anything missing from the balance sheet?

 14 November 2014

The International Accounting Standards Board (IASB), in conjunction with the European Financial Reporting Advisory Group (EFRAG), the European Federation of Financial Analysts Societies (EFFAS) and the Association Belge des Analystes Financiers (ABAF), invite investors to participate in a joint outreach event on the IASB´s Rate-regulated Activities project in Brussels on 18 December 2014.

We are seeking input from investors and analysts about the information they would like to see in the financial statements of companies that are involved in rate-regulated activities. Rate regulation can apply to industries in which a regulator is appointed to set prices that a company can charge to customers. Companies affected by rate regulation usually provide essential services such as utilities or communications, where there is little or no competition. It is argued by many that the special circumstances surrounding rate-regulated activities should be the subject of a specific accounting standard.

At the joint outreach event, analysts and investors will have the opportunity to share their views and discuss the following aspects:

The speaker panel will bring together Jesùs Lopez Zaballos, Chairman of EFFAS; Françoise Flores, Chairman of the EFRAG Technical Expert Group; Hans Buysse, Member of the EFFAS Management Committee and EFRAG Board Member; and Philippe Danjou, IASB Member.

A formal invitation is available here.

To register please send an email to, including your contact details, by 12 December 2014.

This event forms part of a comprehensive programme of outreach activities to all IFRS stakeholders. Find out more about IASB investor outreach at the IASB´s Investor Centre.

Other information about this project

On 17 September 2014 the IASB published a Discussion Paper (DP) Reporting the Financial Effects of Rate Regulation. Comments on this DP will influence the future direction of the Rate-regulated Activities project.  The comment letter deadline is 15 January 2015.