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IFRS in Focus — IASB publishes IFRS 14 'Regulatory Deferral Accounts'

Published on: 30 Jan 2014

This newsletter outlines the requirements of IFRS 14 Regulatory Deferral Accounts, which specifies the accounting for regulatory deferral account balances that arise from rate regulation. The Standard is available only to first-time adopters of IFRSs who recognised regulatory deferral account balances under their previous GAAP.


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