IFRS in Focus — IASB issues exposure draft on regulatory deferral accounts interim standard

Published on: May 01, 2013

This newsletter discusses the exposure draft ED/2013/5 Regulatory Deferral Accounts, issued by the IASB, which proposes an interim standard for entities that are first-time adopters and have recognized regulatory deferral account balances under their previous GAAP policies.

Download

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.