Forthcoming IFRS 20 webcast available
Forthcoming IFRS 20 webcast available
The IFRS Foundation has released a webcast that provides an overview of the forthcoming IFRS 20 Regulatory Assets and Regulatory Liabilities.
IFRS 20 is intended to assist users of the financial statements understand the effect that regulations have on an entity’s regulatory assets, liabilities, income and expenses. This IFRS Accounting Standard is expected to mainly affect entities in utility, energy and transportation industries.
The webcast may be accessed here.
IFRS 20 is intended to assist users of the financial statements understand the effect that regulations have on an entity’s regulatory assets, liabilities, income and expenses. This IFRS Accounting Standard is expected to mainly affect entities in utility, energy and transportation industries.
The webcast may be accessed here.