{"id":10429,"date":"2026-06-23T11:37:55","date_gmt":"2026-06-23T09:37:55","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=10429"},"modified":"2026-06-25T10:34:58","modified_gmt":"2026-06-25T08:34:58","slug":"iasb-issued-new-standard-ifrs-20","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/iasb-issued-new-standard-ifrs-20\/","title":{"rendered":"IASB issued new standard IFRS 20"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 27 May 2026, the International Accounting Standards Board (IASB) published its new standard IFRS 20 \u2018Regulatory Assets and Regulatory Liabilities&#8217;. IFRS 20 requires an entity that is subject to a regulatory agreement to provide information about its regulatory assets, regulatory liabilities, regulatory income and regulatory expense. IFRS 20 is effective for annual reporting periods beginning on or after 1 January 2029.<\/p>\n","protected":false},"author":117,"featured_media":10430,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[752,753,26,8],"class_list":["post-10429","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-ifrs-20","tag-ifrs-14","tag-ifrs","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10429","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=10429"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10429\/revisions"}],"predecessor-version":[{"id":10445,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10429\/revisions\/10445"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/10430"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=10429"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=10429"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=10429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}