IFRS 20 Guidance: Recognising Regulatory Assets

EY’s technical guide on IFRS 20 provides clear instructions for recognising regulatory assets and liabilities when the timing of regulated goods or services differs from the period they are provided. Read the full guide.

• Recognise regulatory assets when future economic benefits are expected from past regulatory events.
• Record regulatory liabilities for obligations arising from current regulatory periods.
• Align timing differences between service delivery and regulatory periods in financial statements.