Research Project: ex-ante economic impact assessment of IASB Exposure Draft 2021/1 Regulatory Assets and Regulatory Liabilities

***THIS IS A CONTRACT AWARD NOTICE*** The UK Financial Reporting Council (FRC) are undertaking this procurement on behalf of the UK Endorsement Board (UKEB). The UKEB influences, endorses and adopts new or amended international accounting standards issued by the International Accounting Standards Board (IASB) for use by UK companies. The UKEB consults publicly with stakeholders that have an interest in financial reporting in the UK so that it can develop and represent evidence-based UK views with the aim of acting as the UK voice on IFRS financial reporting. The UKEB are conducting this Research Project: ex-ante economic impact assessment of IASB Exposure Draft 2021/1 Regulatory Assets and Regulatory Liabilities. The objective of the (proposed) contract is to assist the staff of the UK Endorsement Board in its ex-ante impact analysis of IASB Exposure Draft (ED) 2021/1 Regulatory Assets and Regulatory Liabilities (as subsequently amended and updated through ongoing IASB board deliberations up to the start date of the study) by supporting the UKEB Secretariat with economic expertise in specified areas. This will serve as an input to the assessment of whether the use of this ED is likely to have an adverse impact on the economy of the UK, including on economic growth.