
IFRS 14 Regulatory Deferral Accounts
IFRS 14 permits a first-time adopter of IFRS Standards that is within its scope to continue to recognise and measure its regulatory deferral account balances in its first and subsequent IFRS financial statements in accordance with its previous GAAP.
International Financial Reporting Standard 14 ... - IFRS
This appendix sets out an amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards that is a consequence of the IASB issuing IFRS 14. An entity shall apply the amendment for annual periods beginning on or after 1 January 2016.
IAS
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Applying IFRS for IFRS 14 Regulatory Deferral Accounts
2014年11月24日 · In this publication, we take a closer look at the requirements of IFRS 14, consider some of the potential benefits for reporting entities and explore some of the practical challenges in implementing it.
IFRS 14 is an optional standard that is intended to encourage rate-regulated entities to adopt IFRS while bridging the gap with similar entities that already apply IFRS, but which do not recognise regulatory deferral accounts.
IFRS 14 Regulatory Deferral Accounts - ICAEW
IFRS 14 Regulatory Deferral Accounts specifies the reporting requirements for regulatory deferral account balances that arise when an entity provides goods or services to customers at a price or rate that is subject to rate regulation. This page provides …
IFRS 14 Regulatory Deferral Accounts - ACCA Global
The International Accounting Standards Board (IASB) has issued IFRS 14 Regulatory Deferral Accounts as an interim Standard while it considers how the issues will be resolved over a longer term.