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IFRS 14 - Regulatory Deferral Accounts

IFRS 14 - Regulatory Deferral Accounts

IFRS 14 - Regulatory Deferral Accounts

updated on icon Updated on Jun, 2025

language icon Language - English

person icon Corporate Bridge Consultancy Private Limited

English [CC]

category icon Finance and Accounting,Compliance,

Lectures -15

Duration -1 hours

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Course Description

IFRS refers to the International Financial Reporting Standards, which are designed as a common global language for business to ensure that accounts are both understandable and comparable on a global basis with a set of uniformity in them. As the international shareholding and trade are growing, there’s a dire need of reporting standards which deal with organizations on a global level.

The course gives a detailed overview on the IFRS 14 – Regulatory Deferral Accounts. This training on IFRS standard 14 is to give you an in depth overview of how it permits an entity which is a first-time adopter of IFRS to continue to account, for ‘regulatory deferral account balances’ in accordance with its previous GAAP, both on initial adoption of IFRS and in subsequent financial statements. All the concepts are explained extensively by the use of various case studies for the purpose of deep and insightful understanding.

Who this course is for:

  • Students
  • Professionals (majorly Accountants, Auditors, Accounting Consultants, and Chartered Financial Analysts etc.) who want to excel in global organizations by learning about global standards that ply in their working.
  • Anyone who wants to learn about International Financial Reporting Standards and improve the knowledge about the working of organizations on a global level.

Prerequisites

  • Passion to learn
  • Interest in finance and accounting
  • Basic knowledge of accounting terms and concepts
IFRS 14 - Regulatory Deferral Accounts

Curriculum

Check out the detailed breakdown of what’s inside the course

Introduction

1 Lectures
  • play icon Introduction to Regulatory Deferral Accounts 04:06 04:06

Scope and Key Definitions

3 Lectures
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Recognition and Measurement

7 Lectures
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Group Considerations and Disclosures

3 Lectures
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Conclusion

1 Lectures
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Instructor Details

Corporate Bridge Consultancy Private Limited

Corporate Bridge Consultancy Private Limited

Corporate Bridge Consultancy Private Limited - EDUCBA is an initiative by IIT IIM Graduates, We are one of the leading providers of skill-based education addressing the needs of 1,000,000+ members across 70+ Countries. With more the 15+ years of experience in Training and Development, our expertise lies in Self-paced learning, Digital Learning content, Corporate Training, Content Development and Consultancy.

Our Vision:

To be a leading and progressive partner with our clients in their journey of progress.

"We are passionate about our work. We believe in empowering and improving our members’ lives with skill-based, hands-on training programs."

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