NZ IFRS 14

Regulatory Deferral Accounts


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Specifies the financial reporting requirements for regulatory deferral account balances that arise when an entity provides goods or services to customers at a price or rate that is subject to rate regulation.

  • NZ IFRS 14 – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early application permitted)

    Date of issue: Mar 2014

    Date compiled to: Jan 2019

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