https://orwiki.org/index.php?action=history&feed=atom&title=t%3AIFRS14 2026-04-15T02:26:37Z Revision history for this page on the wiki MediaWiki 1.28.0 https://orwiki.org/index.php?title=t:IFRS14&diff=19745&oldid=prev 2020-08-20T13:37:53Z

<p>1 revision imported</p> <table class="diff diff-contentalign-left" data-mw="interface"> <tr style='vertical-align: top;' lang='en'> <td colspan='1' style="background-color: white; color:black; text-align: center;">← Older revision</td> <td colspan='1' style="background-color: white; color:black; text-align: center;">Revision as of 13:37, 20 August 2020</td> </tr><tr><td colspan='2' style='text-align: center;' lang='en'><div class="mw-diff-empty">(No difference)</div> </td></tr></table>

Orwiki https://orwiki.org/index.php?title=t:IFRS14&diff=19744&oldid=prev 2020-08-19T20:58:54Z

<p>Created page with &quot;{{this}} prescribes special accounting for the effects of rate regulation. Rate regulation is a legal framework for establishing the prices that a public utility or similar en...&quot;</p> <p><b>New page</b></p><div>{{this}} prescribes special accounting for the effects of rate regulation. Rate regulation is a legal framework for establishing the prices that a public utility or similar entity can charge to customers for regulated goods or services. <br /> <br /> Rate regulation can create a regulatory deferral account balance. A regulatory deferral account balance is an amount of expense or income that would not be recognized as an asset or liability in accordance with other Standards, but that qualifies to be deferred in accordance with {{this}}, because the amount is included, or is expected to be included, by a rate regulator in establishing the price(s) that an entity can charge to customers for rate-regulated goods or services.<br /> <br /> {{this}} permits a first-time adopter within its scope to continue to account for regulatory deferral account balances in its [[t:IFRS|IFRS]] financial statements in accordance with its previous [[t:GAAP|GAAP]] when it adopts IFRS Standards. However, {{this}} introduces limited changes to some previous [[t:GAAP|GAAP]] accounting practices for regulatory deferral account balances, which are primarily related to the presentation of those balances.<br /> <br /> <br /> {{this}} is Copyright: [https://IFRS.org IFRS Foundation]<br /> [[Category:Term]][[Category:Finance]]<br /> {{Object<br /> |name=IFRS 14 Regulatory Deferral Accounts<br /> |parent=t:IFRS<br /> |sort=00014<br /> |level=1<br /> |keywords=IFRS, Standard, Financial, Reporting, GAAP, Public, Utilities, Electricity, Provider, Natural Gas, Regulated<br /> |description=IFRS 14 prescribes special accounting for the effects of rate regulation (e.g. public utilities)<br /> }}</div>

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