In January 2014 the International Accounting Standards Board issued IFRS 14 Regulatory Deferral Accounts. IFRS 14 permits a first-time adopter of IFRS Standards that is within its …

This appendix sets out an amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards that is a consequence of the IASB issuing IFRS 14. An entity shall apply …

ifrs 14. 将产生哪些会计影响？ 如何列报监管递延账户余额？ 内容概要. ifrs 14. 要求提供哪些额外披露？ 何时采用该等新规定？ 本期《ifrs 聚焦》概述了《国际财务报告准则第14 号——监管 …

IFRS 14 is an optional standard made available to first-time adopters of IFRS only. The standard is intended to provide some relief from derecognising rate-regulated assets and liabilities upon …

後續期間之財務報表始應適用ifrs 14 之規定。 認列、衡量、減損 及除列 從事費率管制活動之企業，若選擇適用ifrs 14，於訂定相關會計政策時，得繼續認列先 前gaap 之餘額，並繼續適用先 …

A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the …

IFRS 14 Regulatory Deferral Accounts specifies the reporting requirements for regulatory deferral account balances that arise when an entity provides goods or services to customers at a price …

2025年2月27日 · 《国际财务报告准则第14号——递延管制账户》(IFRS 14 Regulatory Deferral Accounts) 即将出台的会计准则——《管制资产和管制负债》（Regulatory Assets and …

IFRS 14 permits a first-time adopter of IFRS Standards that is within its scope to continue to recognise and measure its regulatory deferral account balances in its first and subsequent …

The International Accounting Standards Board (IASB) has issued IFRS 14 Regulatory Deferral Accounts as an interim Standard while it considers how the issues will be resolved over a …