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Rate-regulated Activities: Interim IFRS

 Rate-regulated Activities: Interim IFRS

The objective of the interim Standard, IFRS 14 Regulatory Deferral Accounts is to enhance the comparability of financial reporting by entities with rate-regulated activities until the IASB completes its comprehensive project on rate regulation.

Project stages

Stage completed: September 2012 to April 2013
IFRS issued on 30 January 2014