IASB issues IFRS 20 to improve financial reporting for companies subject to rate regulation

 

The International Accounting Standards Board (IASB) has officially issued IFRS 20: Regulatory Assets and Regulatory Liabilities. This new standard targets entities subject to defined rate regulation, providing investors with enhanced visibility into how these regulatory frameworks impact an entity's financial position, underlying performance, and future cash flows.

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28 May 2026

amr.