Skip to content
Show Sections

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.

Login/register to submit a comment letter
Document Title
IASB-PTU-2026-2 – 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
 Arrow right