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Who Will Be Most Affected by IFRS 20? Utilities, Energy, Transport and Infrastructure in Focus
June 1, 2026by Dr Dawkins Brown
Executive Summary IFRS 20, Regulatory Assets and Regulatory Liabilities, will have its greatest impact on companies operating under rate-regulated frameworks — entities whose prices, tariffs, fees, or charges are determined, approved, or influenced by a regulator through enforceable regulatory agreements. The sectors most likely to be affected include utilities, electricity providers, water and sewerage...
