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

IFR Bulletin 4 | 2021

17 helmikuuta 2021

IFR Bulletin keskittyy kansainvälisen raportoinnin viimeisimpiin kehitysaskeliin. Lisää IFRS-aiheisia julkaisuja löytyy täältä.
 

IFR Bulletin 4 | 2021

In this issue:
Iasb Publishes Exposure Draft - Regulatory Assets & Regulatory Liabilities

IASB has released the Exposure Draft of a new standardRegulatory Assets & Regulatory Liabilities.This standard would be intended to replace IFRS 14.

ACCOUNTING IMPACT
The proposed standard is intendedto provide better information to users by requiring entities subject to rate regulationto record regulatory assets and regulatory liabilitiesif certain criteria are met.