I have the same issue with sound via HDMI since kernel 5.4.0-54-generic
(I'm using NVIDIA GP107GL High Definition Audio, see system settings
below). The issue exists also with kernel 5.4.0-56-generic.

As Youssef mentioned, the audio device is not shown, but a "Dummy Output".
In contrast to Youssef, my headphones are working, when connected, but I 
suppose, they are working due to my separate intel audio control (see system 
settings below).

Here are my current system settings:

System:    Kernel: 5.4.0-56-generic x86_64 bits: 64 compiler: gcc v: 9.3.0 
Desktop: Cinnamon 4.6.7 
           wm: muffin dm: LightDM Distro: Linux Mint 20 Ulyana base: Ubuntu 
20.04 focal 
Machine:   Type: Desktop Mobo: MEDION model: H110H4-EM2 v: 1.0 serial: <filter> 
           UEFI: American Megatrends v: 110M2W0X.203 date: 01/05/2017 
CPU:       Topology: Quad Core model: Intel Core i5-7400 bits: 64 type: MCP 
arch: Kaby Lake rev: 9 
           L2 cache: 6144 KiB 
           flags: avx avx2 lm nx pae sse sse2 sse3 sse4_1 sse4_2 ssse3 vmx 
bogomips: 24000 
           Speed: 3399 MHz min/max: 800/3500 MHz Core speeds (MHz): 1: 3399 2: 
3397 3: 3397 
           4: 3491 
Graphics:  Device-1: NVIDIA GP107 [GeForce GTX 1050] vendor: Elite Systems 
driver: nvidia 
           v: 455.38 bus ID: 01:00.0 chip ID: 10de:1c81 
           Display: x11 server: X.Org 1.20.8 driver: nvidia resolution: 
1600x900~60Hz 
           OpenGL: renderer: GeForce GTX 1050/PCIe/SSE2 v: 4.6.0 NVIDIA 455.38 
direct render: Yes 
Audio:     Device-1: Intel 100 Series/C230 Series Family HD Audio vendor: Elite 
Systems 
           driver: snd_hda_intel v: kernel bus ID: 00:1f.3 chip ID: 8086:a170 
           Device-2: NVIDIA GP107GL High Definition Audio vendor: Elite Systems 
           driver: snd_hda_intel v: kernel bus ID: 01:00.1 chip ID: 10de:0fb9 
           Sound Server: ALSA v: k5.4.0-56-generic 


Hopefully this helps to solve the problem.

Kind regards
Matthias

** Attachment added: "Only "Dummy-Output" shown within sound settings"
   
https://bugs.launchpad.net/ubuntu/+source/linux/+bug/1904757/+attachment/5440293/+files/Bildschirmfoto%20vom%202020-12-02%2009-40-15.png

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Title:
  No sound after upgrade to linux-image-5.4.0-54-generic

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