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AASB 20

Regulatory Assets and Regulatory Liabilities

Operative Date Reporting periods beginning on or after 1 January 2029

IASB Extras
IASB Illustrative Examples
IASB Basis for Conclusions
IFRS 20 Effects Analysis

AASB Extras
AASB 20, Appendix D – Amendments to other Australian Accounting Standards [PDF 843kB]
AASB 20, Appendix E – Requirements for an entity that applies AASB 20 before applying AASB 18 [PDF 607kB]
Explanatory Statement for AASB 20 (10/26) [PDF 229kB]

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The AASB issues principles-based Australian accounting, sustainability and external reporting Standards and guidance that meet user needs and enhance external reporting consistency and quality.

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