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International reporting: regulatory assets and liabilities under IFRS 14

The IFRS standard setter is currently consulting on the accounting rules for regulatory assets and regulatory liabilities under IFRS 14 and their impact on financial performance. Jeroen Van Doorsselaere examines the impact on P&L

We are firmly in the comment period for anyone interested in regulatory assets and regulatory liabilities, with the International Accounting Standards Board (IASB) marking June 2021 as the end of the comment period. This standard is about replacing IFRS 14 Regulatory Deferral Accounts and this change contributes to the overall objective of the IASB for creating more comparable and transparent financial statements.

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