LATEST UPDATE

New IFRS 20 Webcast: Total Allowed Compensation and Differences in Timing

The IFRS Foundation has published the second webcast in the series on IFRS 20 Regulatory Assets and Regulatory Liabilities to provide further insights.

This webcast explains how to determine total allowed compensation and identify differences in timing. It focuses on common types of compensation that regulatory agreements might include in regulated rates, so that these two aspects may be explored.

The webcast is available here.