{"id":759550,"date":"2026-07-23T13:22:59","date_gmt":"2026-07-23T10:22:59","guid":{"rendered":"https:\/\/eba.com.ua\/?p=759550"},"modified":"2026-07-23T13:46:19","modified_gmt":"2026-07-23T10:46:19","slug":"bdo-v-ukrayini-ifrb-2026-02-rmsbo-opublikuvala-msfz-20-regulyatorni-aktyvy-ta-regulyatorni-zobov-yazannya","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/bdo-v-ukrayini-ifrb-2026-02-rmsbo-opublikuvala-msfz-20-regulyatorni-aktyvy-ta-regulyatorni-zobov-yazannya\/","title":{"rendered":"[:ua]BDO \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456: IFRB 2026\/02: \u0420\u041c\u0421\u0411\u041e \u043e\u043f\u0443\u0431\u043b\u0456\u043a\u0443\u0432\u0430\u043b\u0430 \u041c\u0421\u0424\u0417 20 \u00ab\u0420\u0435\u0433\u0443\u043b\u044f\u0442\u043e\u0440\u043d\u0456 \u0430\u043a\u0442\u0438\u0432\u0438 \u0442\u0430 \u0440\u0435\u0433\u0443\u043b\u044f\u0442\u043e\u0440\u043d\u0456 \u0437\u043e\u0431\u043e\u0432’\u044f\u0437\u0430\u043d\u043d\u044f\u00bb[:en]BDO in Ukraine: IFRB 2026\/02 IASB publishes IFRS 20 Regulatory Assets and Regulatory Liabilities[:]"},"content":{"rendered":"

<\/p>\n

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BDO has published IFRB 2026\/02 IASB publishes IFRS 20\u00a0Regulatory Assets and Regulatory Liabilities<\/em><\/a>.<\/em><\/p>\n

On 27 May 2026, the International Accounting Standards Board (IASB) issued IFRS 20, a new IFRS Accounting Standard aimed at improving financial reporting for entities subject to rate regulation, such as entities providing utilities like electricity, water and gas. IFRS 20 deals with \u2018differences in timing\u2019 arising when the total allowed compensation to an entity under rate regulation for goods or services supplied in one reporting period is included in determining the regulated rates to be charged to customers in a different reporting period. The Standard requires recognition of regulatory assets and regulatory liabilities to address these differences in timing. The Standard may significantly affect financial reporting for entities in industries such as electricity, public transport, telecommunication.
\nBDO\u2019s IFRB 2026\/02 discusses the background of the issue being addressed by the Standard and provides an overview of the requirements of the Standard. \u00a0<\/p>\n

BDO in Ukraine<\/a> specialists are here to provide practical support on applying the new and updated IFRS requirements, assessing their impact on the financial statements and ensuring compliance with regulatory requirements. Feel free to contact us<\/a> for advice and expert guidance.<\/p>\n

This material is available in English \u2192 Download the publication
\n<\/a>
\nSource:\u00a0BDO Global<\/a><\/p>\n

<\/p>","protected":false},"excerpt":{"rendered":"

BDO has published IFRB 2026\/02 IASB publishes IFRS 20\u00a0Regulatory Assets and Regulatory Liabilities. On 27 May 2026, the International Accounting Standards Board (IASB) issued IFRS 20, a new IFRS Accounting Standard aimed at improving financial reporting for entities subject to rate regulation, such as entities providing utilities like electricity, water and gas. IFRS 20 deals […]<\/p>\n","protected":false},"author":4489,"featured_media":759556,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[24,23],"tags":[],"yoast_head":"\nBDO in Ukraine: IFRB 2026\/02 IASB publishes IFRS 20 Regulatory Assets and Regulatory Liabilities - European Business Association<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eba.com.ua\/bdo-v-ukrayini-ifrb-2026-02-rmsbo-opublikuvala-msfz-20-regulyatorni-aktyvy-ta-regulyatorni-zobov-yazannya\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"BDO in Ukraine: IFRB 2026\/02 IASB publishes IFRS 20 Regulatory Assets and Regulatory Liabilities - European Business Association\" \/>\n<meta property=\"og:description\" content=\"BDO has published IFRB 2026\/02 IASB publishes IFRS 20\u00a0Regulatory Assets and Regulatory Liabilities. On 27 May 2026, the International Accounting Standards Board (IASB) issued IFRS 20, a new IFRS Accounting Standard aimed at improving financial reporting for entities subject to rate regulation, such as entities providing utilities like electricity, water and gas. IFRS 20 deals […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eba.com.ua\/bdo-v-ukrayini-ifrb-2026-02-rmsbo-opublikuvala-msfz-20-regulyatorni-aktyvy-ta-regulyatorni-zobov-yazannya\/\" \/>\n<meta property=\"og:site_name\" content=\"European Business Association\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-23T10:22:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-23T10:46:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/07\/BDO_1_23072026.png\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Katia Chaikovska\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Katia Chaikovska\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eba.com.ua\/bdo-v-ukrayini-ifrb-2026-02-rmsbo-opublikuvala-msfz-20-regulyatorni-aktyvy-ta-regulyatorni-zobov-yazannya\/\",\"url\":\"https:\/\/eba.com.ua\/bdo-v-ukrayini-ifrb-2026-02-rmsbo-opublikuvala-msfz-20-regulyatorni-aktyvy-ta-regulyatorni-zobov-yazannya\/\",\"name\":\"[:ua]BDO \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456: IFRB 2026\/02: \u0420\u041c\u0421\u0411\u041e \u043e\u043f\u0443\u0431\u043b\u0456\u043a\u0443\u0432\u0430\u043b\u0430 \u041c\u0421\u0424\u0417 20 \u00ab\u0420\u0435\u0433\u0443\u043b\u044f\u0442\u043e\u0440\u043d\u0456 \u0430\u043a\u0442\u0438\u0432\u0438 \u0442\u0430 \u0440\u0435\u0433\u0443\u043b\u044f\u0442\u043e\u0440\u043d\u0456 \u0437\u043e\u0431\u043e\u0432'\u044f\u0437\u0430\u043d\u043d\u044f\u00bb[:en]BDO in Ukraine: IFRB 2026\/02 IASB publishes IFRS 20 Regulatory Assets and Regulatory Liabilities[:] - 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