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On 15 July 2026, the IASB published for public comment IFRS Accounting Taxonomy 2025—Proposed Update 2 IFRS 20 Regulatory Assets and Regulatory Liabilities, Translation to a Hyperinflationary Presentation Currency and Amendments to IFRS 19.
This proposed update includes changes resulting from the following amendments:
- IFRS 20 Regulatory Assets and Regulatory Liabilities, issued in May 2026;
- Translation to a Hyperinflationary Presentation Currency, issued in November 2025; and
- Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures, issued in August 2025.
The deadline for submitting comments is 14 September 2026.
Comment Letter