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Search results with tag "Regulatory deferral accounts"
Applying IFRS IFRS 14 24Nov - EY
www.ey.comNovember 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 …
International accounting standards for all students of the ...
www.cimaglobal.comIFRS 14 Regulatory deferral accounts IFRS 15 Revenue from contracts with customers Not currently examinable but replaces IAS 18 and IAS 11. Examinable from January 2019 Applies to annual reporting periods beginning on or after 1 January 2018. Examinable from January 2019.