Regulatory Assets and Regulatory Liabilities
(IFRS 20/AASB 20)

Corporate Reporting Insights

BDO's monthly newsletter, Corporate Reporting Insights, keeps you up to date with the latest Australian and global developments in corporate financial and sustainability reporting.

• IFRS 20 is here: New accounting requirements for rate-regulated activities (June 2026).

BDO Global IFRS Resources

The following publications have been produced by the BDO Global IFRS group:

► IFR Bulletins

Focus on latest developments in international financial reporting.

• IASB publishes IFRS 20 Regulatory Assets and Regulatory Liabilities (IFRB 2026 02).