Regulatory Deferral Accounts

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

*Additional Material is restricted to those with NZ-assigned IP addresses only.