Explaining the Exposure Draft Regulatory Assets and Regulatory Liabilities The IFRS Foundation held a live webinar on 24 February 2021 about the International Accounting Standards Board’s Exposure Draft Regulatory Assets and Regulatory Liabilities. The webinar provided an overview of the proposals in the Exposure Draft published in January 2021, and a Q&A session is included at the end. View the recording of the webinar here; the accompanying slide deck is available here. The video is also available on the IASB YouTube channel. The deadline for comments on the Exposure Draft is 30 June 2021.