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IFRS 20 and EBITDA: Why Lenders, Investors and Boards Must Pay Attention
June 1, 2026by Dr Dawkins Brown
Executive Summary IFRS 20, Regulatory Assets and Regulatory Liabilities, will not merely change technical accounting for rate-regulated entities. It may also change how performance is measured, interpreted, financed, and communicated. For many regulated companies, IFRS 20 may affect reported revenue, operating profit, EBITDA, funds from operations, working capital, leverage ratios, interest cover, return measures, and...
