Statements (16)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:appliesTo |
first-time adopters of IFRS who are rate-regulated entities
|
| gptkbp:date |
January 2014
|
| gptkbp:followedBy |
gptkb:IFRS_15
|
| gptkbp:fullName |
International Financial Reporting Standard 14 – Regulatory Deferral Accounts
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 14
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:precededBy |
gptkb:IFRS_13
|
| gptkbp:purpose |
to allow first-time adopters to continue to account for regulatory deferral account balances in accordance with their previous GAAP
|
| gptkbp:relatedTo |
rate-regulated activities
|
| gptkbp:standardNumber |
14
|
| gptkbp:startDate |
1 January 2016
|
| gptkbp:status |
in force
|
| gptkbp:subject |
regulatory deferral account balances
|
| gptkbp:bfsParent |
gptkb:International_Financial_Reporting_Standards
|
| gptkbp:bfsLayer |
6
|