Search results with tag "Applying ifrs ifrs 14"

Applying IFRS IFRS 14 24Nov - EY

November 2014 Applying IFRS for IFRS 14 Regulatory Deferral Accounts 5 How we see it Contrary to the Board’s proposal in the exposure draft Regulatory Deferral Accounts (the ED), the price established by the regulator does not need to be designed to recover the entity’s allowable cost of …

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