IFRS Solution

Implementation of IFRS 14 — Regulatory Deferral Accounts

Relevant for Rate-regulated Entities Involving Restriction in the Setting of Prices Imposed by Regulatory Bodies or Governments

Designing as a Limited Scope Standard to Provide an Optional Short-term Solution for these Entities Working for IFRS First-Time Adoption

Involving Manual Works in Respect of Classification and Disclosure of Movement Groupings of Related Balances for Reporting Period


Seem Not Relevant to Existing IFRS Preparers but Signaling a Trend Dimensional Accounting Challenging Your Practice of Manual Works

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