EFRAG has launched a new survey aimed at preparers from European rate-regulated entities operating outside the energy sector and likely to fall within the scope of the forthcoming IFRS X standard Regulatory Assets and Regulatory Liabilities.

The deadline to provide feedback is 31 March 2026.

This project has always been proactively supported by the OIC, thanks to the Chair of the EFRAG RRA Working Group by Tommaso Fabi, the representation within the same group by Nadia De Santis, and the collaboration within the EFRAG project team by Silvia Persichetti, whom you are kindly requested to contact for inquiries and clarifications regarding the Survey.

For more information, please visit the EFRAG website at the following link.