IFRS
IFRS Foundation e normas internacionais de contabilidade.
Perfil institucional
IFRS é uma entidade acompanhada pela Okai como fonte de referência. IFRS Foundation e normas internacionais de contabilidade.
Destaques
IFRS Foundation proposes updates to IFRS Accounting Taxonomy 2025
Compilation of Agenda Decisions—Volume 14 published
Tipo: Agenda Decision | Data: 2026-05-29 | Areas: Accounting
IASB issues IFRS 20 to improve financial reporting for companies subject to rate regulation
Tipo: IFRS Standard | Data: 2026-05-27
Rate-regulated Activities
In May 2026 the International Accounting Standards Board (IASB) issued a new IFRS Accounting Standard to improve financial reporting for entities subject to a specific type of rate regulation. IFRS 20 Regulatory Assets and Regulatory Liabilities replaces IFRS 14 Regulatory Deferral Accounts. IFRS 20 has an effective date of 1 January 2029. Earlier application is permitted. Please visit the implementation page for IFRS 20 for information relating to the IASB’s activities to support the implementation of the Standard. To receive updates on IFRS 20, log in or register for an ifrs.org account and select ‘IFRS 20’ from the dashboard.