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Outreach event on IASB ED Regulatory Assets and Regulatory Liabilities

On 6 May 2021, OIC, EFRAG and IASB organized a joint outreach event on IASB Exposure Draft “Regulatory Assets and Regulatory Liabilities”.

Representatives from OIC, EFRAG, IASB, ARERA and a panel of experts have participated to the event

Presentations and video recording of the event are now available.


Welcome speech by Angelo Casò (OIC Executive Board Chairman and EFRAG Board member)


Presentation of IASB ED by Sue Lloyd (IASB Vice Chair, IFRS Interpretation Committee Chair) and Mariela Isern (IASB Technical Staff member)


EFRAG main messages by Chiara Del Prete (EFRAG TEG Chairwoman)


Speech by Prof. Andrea Guerrini (ARERA Board Member)


Alberto Giussani (OIC Executive Board Vice Chairman) moderated a round table to discuss the IASB proposals with a panel of experts:

- Giorgio Alessio Acunzo, EY Associate Partner – IFRS Italian Desk Leader, IASB, EFRAG and OIC Rate-Regulated Activities Working Groups member

- Cosimo Guarini, Financial Statement and Reporting Manager of Terna Group, OIC and EFRAG Rate-Regulated Activities Working Groups member

- Fabiana Lungarotti, Administration and Reporting Manager of Ferrovie dello Stato Italiane

- Alessandro Sura, Professor in Accounting in “La Sapienza University”, OIC Working Groups member

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