IFRS 14 Regulatory Deferral Accounts

The Board has not undertaken any specific implementation support activities relating to this Standard.

Note however that IFRS 14 is an interim Standard intended to apply until the completion of the Board's comprehensive project on rate-regulated activities.  A link to that project page can be found in the box on the right.

close

This website uses cookies. You can view which cookies are used by viewing the details in our privacy policy.