Regulatory Assets and Regulatory Liabilities

Topic area:
Key words:
IFRS
Initiative
Official name
Regulatory Assets and Regulatory Liabilities
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
17.09.2014
Doc. code
ED/2021/1
Summary
Status
Status

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Current version
Consultation paper
28.01.2021
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Level 2
Level 3 / Other

Source: IASB, ED/2021/1, 2021