About this document
IFRS 14: Regulatory Deferral Accounts by bhavyahm2020 is a document available to read on EtoBox.
The document discusses IFRS 14 which specifies accounting requirements for regulatory deferral account balances. It arises when an entity provides goods or services subject to rate regulation. The standard covers scope, recognition, measurement, presentation and disclosure requirements for regulatory deferral accounts.
- Author
- bhavyahm2020
- Language
- EN