Deadline extended for survey on expected IFRS 20 impacts for non-energy rate-regulated entities
EFRAG has extended the deadline of its survey for preparers of European rate-regulated entities operating outside the energy sector and likely to fall within the scope of the forthcoming IFRS 20 standard, Regulatory Assets and Regulatory Liabilities. Feedback can now be submitted until Thursday, 30 April 2026.
The outreach targets organisations in sectors such as water, motorway and rail infrastructure, airport services, and postal services, as well as other rate-regulated industries beyond gas and electricity.
The survey seeks detailed information on the regulatory agreements these entities apply to assess the potential impact of IFRS 20 on their IFRS financial statements. The results, together with findings from the earlier energy-sector survey, will inform EFRAG’s preparatory work ahead of the European Commission’s expected request for endorsement advice in 2026.
The new IFRS Accounting Standard is anticipated to be issued in the second quarter of 2026. IFRS 20 will enable rate-regulated entities to recognise regulatory assets and regulatory liabilities in their statement of financial position, along with related movements in financial performance, subject to specific conditions. This is intended to improve the faithful representation of these entities’ financial performance.
The survey takes approximately 15 minutes to complete. Respondents may pause and save their progress at any time. A document containing all survey questions is also available for advanced consultation. While the survey includes conditional questions—where certain sections appear depending on prior responses—the PDF version presents the full set of questions.
For queries regarding the survey content, respondents may contact EFRAG Advanced Technical Manager, Ioana Kiss , or OIC Technical Manager, Silvia Persichetti.