New webcast spotlights upcoming IFRS 20 for rate-regulated industries

Posted on March 15, 2026 by Editor

The IFRS Foundation has published a new webcast offering an early look at IFRS 20 Regulatory Assets and Regulatory Liabilities, a Standard set to reshape how companies in rate-regulated sectors report the financial effects of those regulations.

The recording provides an overview of IFRS 20 and the problem it aims to address: the timing differences that arise when companies deliver regulated goods or services in one period but recover the related compensation through customer rates in another. The way this is currently reported can make finances seem volatile, even when the underlying business performance is actually stable.

IFRS 20 addresses this with requirements for recognising regulatory assets, regulatory liabilities, regulatory income, and regulatory expense, helping financial statements more accurately reflect a company's finances and giving investors clearer insight.

The Standard will primarily impact industries such as utilities, energy and transportation. IFRS 20 is currently expected to be issued in the second quarter of 2026 and will become effective for annual reporting periods from 1 January 2029, replacing IFRS 14 Regulatory Deferral Accounts.

Readers can watch the webcast and access the slides here.