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 …
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 …
IAS
A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the …
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 …
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 …
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 …
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 …