IFRS 14 Regulatory Deferral Accounts
GPTKB entity
Statements (16)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:allows |
continued recognition of regulatory deferral account balances
|
| gptkbp:appliesTo |
first-time adopters of IFRS
|
| gptkbp:compatibleWith |
entities already reporting under IFRS before adoption
|
| gptkbp:fullTitle |
gptkb:IFRS_14_Regulatory_Deferral_Accounts
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 14 Regulatory Deferral Accounts
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:objective |
to specify financial reporting requirements for regulatory deferral account balances
|
| gptkbp:publishedIn |
January 2014
|
| gptkbp:replacedBy |
none (as of 2024)
|
| gptkbp:requires |
separate presentation of regulatory deferral account balances
|
| gptkbp:scope |
entities with rate-regulated activities
|
| gptkbp:startDate |
1 January 2016
|
| gptkbp:status |
interim standard
|
| gptkbp:bfsParent |
gptkb:IFRS
|
| gptkbp:bfsLayer |
5
|