84 paragraphs found in AASB 14
The objective of this Standard is to specify 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 …
AusCF paragraphs and footnotes included in this Standard apply only to: (a) not-for-profit entities; and (b) for-profit entities that are not applying the Conceptual Framework for Financial Reporting (as identified in AASB 1048 Interpretation of Standards …
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 …