IFRS 20 (Regulatory Assets and Regulatory Liabilities) is the recently issued IFRS Accounting standard that requires organisations subject to regulatory agreements to provide information on their regulatory assets, liabilities, income and expenses.
The new standard is effective from January 1, 2029, with earlier application permitted. The information provided by organisations applying IFRS 20 is intended as an addition to the information they provide on IFRS 15 (Revenue from contracts with customers).
