Course Overview

The IFRS 20 - Regulatory Assets and Regulatory Liabilities Certification Training is a comprehensive, self-paced online professional training course designed to build practical, job-ready expertise in Rate-Regulated Activities. It explores Rate-Regulated Activities, Regulatory Assets, Regulatory Liabilities, Allowed Compensation and Utilities Accounting and equips you with the skills to understand rate regulation and timing differences, identify regulatory assets and liabilities and measure total allowed compensation. Delivered 100% online and fully self-paced, this rate-regulated activities course lets you learn anytime and at your own pace, with expert-developed content, real-world case studies, practical exercises and downloadable resources. It is ideal for finance & accounting professionals and auditors & analysts, and for anyone looking to strengthen their skills, accelerate their professional development and advance their career in Finance, Accounting & IFRS. On completion you earn a recognised, CPD-eligible Certificate of Completion.

Course Description

The IFRS 20 - Regulatory Assets and Regulatory Liabilities Certification Training combines expert knowledge with practical, real-world application. It is suitable for finance & accounting professionals, auditors & analysts, reporting & compliance staff and finance certification candidates, and for other professionals seeking to develop their expertise and advance their careers in Finance, Accounting & IFRS.

The course examines the core principles, tools and techniques of Rate-Regulated Activities, and develops the practical capabilities required to understand rate regulation and timing differences, identify regulatory assets and liabilities and measure total allowed compensation.

What's Included:

  • Comprehensive Rate-Regulated Activities training
  • Coverage of the key Finance, Accounting & IFRS knowledge areas
  • Rate Regulation Fundamentals
  • Regulatory Assets & Liabilities
  • Total Allowed Compensation
  • Measurement
  • Presentation & Disclosure
  • Impact & Implementation
  • Practical case studies and real-world workplace scenarios
  • Interactive exercises and applied learning activities
  • Downloadable templates, tools and resources
  • Practical application of Rate-Regulated Activities concepts
  • CPD-eligible Certificate of Completion

Key Skills Gained in the Course

Participants will develop skills in:

  • Rate-Regulated Activities
  • Regulatory Assets
  • Regulatory Liabilities
  • Allowed Compensation
  • Utilities Accounting
  • Disclosures
  • Rate Regulation Fundamentals
  • Regulatory Assets & Liabilities
  • Total Allowed Compensation
  • Measurement
  • Presentation & Disclosure
  • Impact & Implementation
  • Stakeholder communication and engagement
  • Analytical and critical thinking
  • Strategic decision-making
  • Applying professional best practice

Course Key Features

Understand rate regulation and timing differences

Identify regulatory assets and liabilities

Measure total allowed compensation

Recognise and measure regulatory balances

Prepare presentation and disclosures

Assess the impact on regulated entities

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Who Usually Attend

Finance & Accounting Professionals

Accountants, controllers and finance staff applying reporting standards.

Auditors & Analysts

Internal and external auditors and financial analysts.

Reporting & Compliance Staff

Professionals responsible for financial reporting and compliance.

Finance Certification Candidates

Those advancing their finance and accounting credentials.

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Course Outline

What rate regulation is

Timing differences explained

Scope of the standard

Recognition criteria

Identifying differences

Examples from utilities

Components of allowed compensation

Regulatory interest

Measurement basis

Cash-flow-based measurement

Discounting and updates

Uncertainty

Statement presentation

Disclosure requirements

Illustrations

Impact on regulated businesses

Systems and data

Transition

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Why Duxford Growth Partners

Industry Experts

Learn from certified trainers with real-world industry experience and proven track records.

Global Recognition

Our certifications are recognized worldwide and valued by top employers across industries.

Lifetime Support

Get ongoing support and access to our alumni network for continued learning and growth.

Flexible Learning

Choose from multiple training formats and schedules to fit your busy professional life.

100% Pass Rate

Our comprehensive training approach ensures you're fully prepared for certification success.

Best Value

Competitive pricing with no hidden costs and a money-back guarantee for your peace of mind.

Frequently Asked Questions

For rate-regulated entities, timing differences between regulated income and the related expenses create regulatory assets and liabilities. This course explains the new standard that brings them into the financial statements. Key areas include Rate-Regulated Activities, Regulatory Assets, Regulatory Liabilities and Allowed Compensation.

By the end of the course you will be able to understand rate regulation and timing differences, identify regulatory assets and liabilities, measure total allowed compensation and recognise and measure regulatory balances.

The course is organised into 6 modules: Rate Regulation Fundamentals, Regulatory Assets & Liabilities, Total Allowed Compensation, Measurement, Presentation & Disclosure and Impact & Implementation.

You will develop practical skills to recognise and measure regulatory balances, prepare presentation and disclosures and assess the impact on regulated entities — capabilities you can apply in your role immediately.

This course is ideal for finance & Accounting Professionals, auditors & Analysts, reporting & Compliance Staff and finance Certification Candidates. Anyone who wants to build confident, practical expertise in rate-Regulated Activities will benefit.

Yes. The IFRS 20 - Regulatory Assets and Regulatory Liabilities Certification Training is well suited to working professionals with some exposure to the area. Newcomers can follow it comfortably, while more experienced participants will sharpen and formalise their existing knowledge.

Yes. The IFRS 20 - Regulatory Assets and Regulatory Liabilities Certification Training is designed for professionals in Finance, Accounting & IFRS and closely related roles, and the examples and exercises are drawn from real, industry-relevant situations.

Yes. The course blends concise theory with hands-on application through worked examples, scenario-based exercises, downloadable templates and case studies — for instance when working through total Allowed Compensation — so you can put the learning into practice.

The IFRS 20 - Regulatory Assets and Regulatory Liabilities Certification Training is fully self-paced and delivered online. You enrol whenever suits you, work through the modules at your own speed, revisit material as often as you like, and access all resources online with learner support throughout.

The programme is equivalent to around 2 days of training. Because it is self-paced, you can complete it faster or more gradually to fit around your schedule.

On completing the IFRS 20 - Regulatory Assets and Regulatory Liabilities Certification Training you receive a Duxford Growth Partners Certificate of Completion, which includes CPD credits and can be shared with your employer or on your professional profile.

The course strengthens your credibility and career prospects by giving you current, practical expertise in rate-Regulated Activities. It helps you take on greater responsibility, contribute more effectively to your team, and demonstrate a recognised commitment to your professional growth.

There is no external examination. Your understanding is reinforced through practical exercises, worked examples and knowledge checks throughout, and you receive a Duxford Growth Partners Certificate of Completion on finishing the course.

Recognition criteria. Identifying differences.

Cash-flow-based measurement. Discounting and updates.

Statement presentation. Disclosure requirements.

Yes. Regulatory Liabilities is one of the core themes of the course and is addressed in depth, alongside Rate-Regulated Activities, Regulatory Assets and Allowed Compensation.

The IFRS 20 - Regulatory Assets and Regulatory Liabilities Certification Training is developed and delivered by experienced practitioners, is fully self-paced so it fits around your commitments, uses real-world examples and templates, and earns you a CPD-eligible Certificate of Completion — practical, credible and career-focused.