The European Financial Reporting Advisory Group (EFRAG), the European Federation of Financial Analysts Societies (EFFAS) and the Association Belge des Analystes Financiers (ABAF), and the International Accounting Standards Board (IASB) have made available a report that summarises the discussions held during their outreach event held on 18 December 2014, which discussed how to achieve the objectives proposed in the IASB’s Discussion Paper ‘Reporting the Financial Effects of Rate Regulation’.