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IASB issues IFRS 20 Regulatory Assets and Regulatory Liabilities
This publication summarises the key requirements of IFRS 20 Regulatory Assets and Regulatory Liabilities (IFRS 20).
IFRS 20 was issued on 27 May 2026 and becomes effective for reporting periods beginning on or after 1 January 2029. IFRS 20 sets out requirements for the recognition, measurement, presentation and disclosure of regulatory assets, regulatory liabilities, regulatory income and regulatory expense. In addition, there are consequential amendments to other accounting standards.