Skip to content (Press enter)
Show Sections

Final stage

In January 2014, the International Accounting Standards Board issued an interim Standard, IFRS 14 Regulatory Deferral Accounts. IFRS 14 has an effective date of 1 January 2016, but earlier adoption is permitted.

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