IFRS 14 Regulatory deferral accounts: External resources

CPA Canada has compiled an inventory of useful external resources to help you understand and apply IFRS 14 Regulatory Deferral Accounts.

IFRS 14 permits a first-time adopter within its scope to continue to account for regulatory deferral account balances in its first IFRS financial statements in accordance with its previous GAAP when it adopts IFRS. However, IFRS 14 introduces limited changes to some previous GAAP accounting practices for regulatory deferral account balances, which are primarily related to the presentation of these accounts.

These external resources can help you better understand and apply IFRS 14.


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