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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.

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