New Zealand Equivalent to International Financial Reporting Standard 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.

Revocation

NZ IFRS 14 Regulatory Deferral Accounts is revoked on the mandatory date of NZ IFRS 20 Regulatory Assets and Regulatory Liabilities. NZ IFRS 20 applies to the accounting periods beginning on or after 1 January 2029, for all Tier 1 and Tier 2 for-profit entities.

Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

  • 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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New version not yet mandatory

  • NZ IFRS 14 – This version is effective for reporting periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Mar 2014

    Date compiled to: Jan 2026

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