AASB 14

Regulatory Deferral Accounts

Operative Date Reporting periods beginning on or after 1 January 2020 but before 1 January 2022

IASB Extras
IASB Illustrative Examples
IASB Basis for Conclusions

AASB Extras
Basis for Conclusions on AASB 14 and dissenting opinion [PDF 115kB]