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

Published on: 01 May 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 recognised regulatory deferral account balances under their previous GAAP policies.


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