This site uses cookies to provide you with a more responsive and personalized service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Bookmark Email Print this page

Power & Utilities Spotlight — Regulatory Accounting Goes Global — IASB Issues IFRS 14

Issue 7, March 2014


DOWNLOAD  

This Power & Utilities Spotlight discusses the development and issuance of IFRS 14, Regulatory Deferral Accounts, and summarizes the standard's key provisions, including its scope, presentation and disclosure requirements, and effective date and transition.

To read the Spotlight, click the Download button above. For past issues, visit the Industry Spotlight Archive.

The Industry Spotlight series and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer.

Stay Updated

 Deloitte RSS Feed  Deloitte's RSS Feed (What is RSS?) | Twitter icon  Twitter 

Share this page

Email this Send to LinkedIn Send to Facebook Tweet this More sharing options

Stay connected