84 paragraphs found in AASB 14
In meeting this objective, the Standard requires: (a) limited changes to the accounting policies that were applied in accordance with previous generally accepted accounting principles (previous GAAP) for regulatory deferral account balances, which are …
The requirements of this Standard permit an entity within its scope to continue to account for regulatory deferral account balances in its financial statements in accordance with its previous GAAP when it adopts Australian Accounting Standards, subject to …
In addition, this Standard provides some exceptions to, or exemptions from, the requirements of other Standards. All specified requirements for reporting regulatory deferral account balances, and any exceptions to, or exemptions from, the requirements of …
This Standard applies to annual reporting periods beginning on or after 1 January 2016. …
This Standard may be applied to annual reporting periods beginning on or after 1 January 2005 but before. When an entity applies this Standard to such an annual reporting period, it shall disclose that …
An entity is permitted to apply the requirements of this Standard in its first Australian-Accounting-Standards financial statements if and only if it: (a) conducts rate-regulated activities ; and (b) recognised amounts that qualify as regulatory deferral …
An entity shall apply the requirements of this Standard in its financial statements for subsequent periods if and only if, in its first Australian-Accounting-Standards financial statements, it recognised regulatory deferral account balances by electing to …
This Standard does not address other aspects of accounting by entities that are engaged in rate-regulated activities. By applying the requirements in this Standard, any amounts that are permitted or required to be recognised as assets or liabilities in …