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Regulatory Deferral Accounts (IFRS 14)

  • CPA (CA)
  • CFE
  • CMA
  • CPA (US)
Regulatory Deferral Accounts (IFRS 14)

2 Credits


Subject Area


Webinar Qualifies For

2 CPE credit of Accounting for all CPAs

2 CPE credit for Certified Management Accountants (CMA)

2 CPD credit (Verifiable) for Canadian CPAs

2 CPE credit for Certified Fraud Examiners (CFEs)

2 CPD credit (Verifiable) for CPA/PFS

2 General Educational credit for Tax Professionals / Bookkeepers / Accountants

Upcoming Webinars

Course Description

When an entity provides goods or services to customers at a price or rate that is subject to rate regulation, what are the rules for the financial reporting of the resulting requirements for regulatory deferral account balances?

Interestingly, within the specified scope, IFRS 14 permits an entity to continue to account for regulatory deferral account balances in its financial statements in accordance with its previous GAAP when it adopts IFRS, subject to the limited changes.

In addition, IFRS 14 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 other Standards that are related to those balances, are contained within this Standard instead of within those other Standards.

This CPE webinar will provide guidance for navigating the rules for using some GAAP as well as how and when to apply exceptions and exemptions.

Major Topics Covered:

  • What IFRS 14 covers and does not cover.
  • Recognition, measurement, impairment, and de-recognition of regulatory deferral account balances.
  • Continuation and changes in accounting policies.
  • Presentation and classification of regulatory deferral account balances.
  • Disclosure requirements.

Learning Objectives

  • To recognize the scope of IFRS 14.
  • To explore the rules for accounting for regulatory deferral account balances.
  • To account for changes in accounting policies.
  • To explore the special rules for presentation under IFRS 14.
  • To review disclosure requirements.

Who Should Attend?

  • Accountant
  • Accounting and audit managers/practitioners
  • Accounting Firm
  • Accounting Managers
  • Accounting Practice Owners
  • Accounts Director
  • Bookkeepers & Accountants & Tax Preparers
  • Certified Fraud Examiner
  • Certified Valuation Analysts
  • Chartered Professional Accountant
  • Chief Accounting Officer
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Young CPA