This webcast gives an overview of the forthcoming IFRS 20 Regulatory Assets and Regulatory Liabilities.
IFRS 20 helps to fill a gap in financial reporting. It requires a company subject to a specific type of rate regulation to provide information about its regulatory assets, regulatory liabilities, regulatory income and regulatory expense. This information will help investors to understand specific effects of that regulation on a company’s financial performance and financial position.
This new Standard is expected to mainly affect companies in industries such as utilities, energy and transportation.
IFRS 20 is expected to be issued in the second quarter of 2026 and will be effective for annual reporting periods beginning on or after 1 January 2029. It will replace IFRS 14 Regulatory Deferral Accounts.
