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The International Accounting Standards Board (IASB) issued IFRS 20 Regulatory Assets and Regulatory Liabilities on 27 May 2026. The IASB supports implementation and consistent application of the Standard in many ways.

View key terms for IFRS 20 for definitions of common terminology.

Although the IASB does not provide a formal technical enquiry service, stakeholders may make us aware of implementation questions relating to IFRS 20.

For any other queries please contact us.