Statements (13)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:standard
|
| gptkbp:bfsLayer |
3
|
| gptkbp:bfsParent |
gptkb:standard
|
| gptkbp:allows |
temporary exemption from IFRS 11
|
| gptkbp:applies_to |
various jurisdictions
regulatory deferral accounts |
| gptkbp:appointed_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:effective_date |
January 1, 2016
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 14
|
| gptkbp:is_part_of |
gptkb:IFRS_standards
|
| gptkbp:is_related_to |
financial reporting
|
| gptkbp:replaced_by |
gptkb:none
|
| gptkbp:requires |
disclosure of regulatory deferral account balances
|