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Editorial analysis of the latest IFRS, IASB and ISSB developments — exposure drafts, amendments, and sustainability reporting.

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IFRS 20Rate RegulationImplementation

Preparing for IFRS 20: Key Implementation Steps for Rate-Regulated Entities

Following the issue of IFRS 20 Regulatory Assets and Regulatory Liabilities on 27 May 2026, the IFRS Foundation has released video guidance and supporting materials to help rate-regulated entities begin their implementation journey. Effective for annual periods beginning on or after 1 January 2029, IFRS 20 requires significant changes to systems, data, and financial statement presentation for utilities, telecommunications operators, and other regulated infrastructure entities.

24 Jun 2026