NZ IFRS 14 Regulatory Deferral Accounts

  • For-profit

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 adoption permitted)

    Date of issue: Nov 2012 Date compiled to: 31 Jan 2019
    Additional material: NZ IFRS 14 IASB – 1 Jan 2020

Previous Versions

  • NZ IFRS 14 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2015
    Additional material: NZ IFRS 14 IASB – 1 Jan 2016
*Additional Material is restricted to those with NZ-assigned IP addresses only.