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What Rate-Regulated Businesses Need to Know

IFRS 20 Regulatory Assets and Regulatory Liabilities was issued by the IASB on 26 May 2026 and introduces a permanent accounting framework for rate-regulated activities. The Standard requires entities to recognise regulatory assets, regulatory liabilities, regulatory income, and regulatory expense arising from timing differences created by rate regulation. Businesses operating in electricity, water, gas, energy, utilities, and transport sectors should begin assessing how IFRS 20 may impact revenue, profit, KPIs, financial reporting systems, and stakeholder communications before the 1 January 2029 effective date.