UKEB Questionnaires: Preparer and User Questionnaires on IFRS 20 Regulatory Assets and Regulatory Liabilities

The IASB published IFRS 20 Regulatory Assets and Regulatory Liabilities with an effective date of annual reporting periods beginning on or after 1 January 2029.

The UKEB has today launched separate questionnaires for UK users of accounts and preparers to gather their views on IFRS 20. Please respond to our user and preparer questionnaires. The questionnaires take around 30-45 minutes to complete (depending on stakeholders’ familiarity with IFRS 20). Stakeholder comments are welcome until 11 December 2026. If you have any questions regarding the questionnaires, feel free to contact us at [email protected].

Other educational material can be accessed in this webcast introducing the key requirements of IFRS 20. For further information on IFRS 20, see the UKEB project webpage and the IASB website.

Your response will make a valuable contribution to the UKEB’s understanding of stakeholders’ views on IFRS 20. Feedback received through the questionnaires will help the UKEB assess whether the Standard meets the technical accounting and long-term public good criteria for adoption in the UK. Responses will be treated in strict confidence and reported only in summarised and anonymised form.