UKEB Webcast: Overview of IFRS 20 Regulatory Assets and Regulatory Liabilities

A webcast of discussion between UKEB Technical Director, Seema Jamil-O’Neill, and IASB Member, Florian Esterer, introducing the key requirements of IFRS 20 Regulatory Assets and Regulatory Liabilities, is now available. IFRS 20 was issued in May 2026 and is effective for annual reporting periods beginning on or after 1 January 2029.

The topics discussed in this webcast include:

• Part 1: Introduction and scope
• Part 2: Differences in timing, recognition and measurement
• Part 3: Presentation requirements and expected impact on UK entities in scope
• Part 4: Disclosure and concluding remarks

The webcast can be found on our website.