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Applying IFRS IFRS 14 24Nov - EY
www.ey.comNovember 2014 Applying IFRS for IFRS 14 Regulatory Deferral Accounts 3 1. Introduction On 30 January 2014, the International Accounting Standards Board (IASB or the Board) issued IFRS 14 Regulatory Deferral Accounts (the interim standard or IFRS 14) to ease the adoption of International Financial Reporting Standards