DRSC invites stakeholders to Joint Briefing with IASB on IFRS 20

The DRSC today published a Briefing Paper (in German only) on IFRS 20 Regulatory Assets and Regulatory Liabilities.

In addition, the DRSC, with the participation of representatives of the IASB, will host a public educational event at which the key requirements and implementation considerations of the new Standard will be presented and discussed.

The public event will take place on

• Thursday, 15 October 2026
• from 10:00 – 12:00
• as a video and telephone conference.

In addition to the IASB Staff, the IASB Board member, Florian Esterer, will also participate in the event.

The following agenda is planned for the event:

• Welcome
• Setting the Scene
• Endorsement of IFRS 20 in the European Union
• Presentation of the key contents of IFRS 20
• Discussion on Application of IFRS 20 within the German Legal
• Framework
• Summary and feedback
• Closing Remarks

The event is aimed at preparers, auditors, and users of financial statements and serves as the starting point for a DRSC-led forum dedicated to discussing IFRS 20 implementation issues. Through a series of regular follow-up meetings open to DRSC member organisations, participants will have the opportunity to exchange views on application matters, implementation challenges, and emerging best practices.

Participation is free of charge. We kindly ask you to register in advance by 9 October 2026 via Microsoft Forms event.