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Ifrs 14 permits an entity which is a first time adopter of international financial reporting standards to continue to account with some limited changes for regulatory deferral account balances in accordance with its previous gaap both on initial adoption of ifrs and in subsequent financial statements regulatory deferral account balances and movements in them are presented separately in . Ifrs regulatory framework global accounting standards for listed companies known as international financial reporting standards ifrss are developed by an international organisation under civil law ifrs foundation and its two bodies the international accounting standards board iasb and the ifrs interpretations committee ifrs ic. Designed with the needs of the user in mind ifrs r practical implementation guide and workbook third edition is an essential desktop reference for accountants and finance professionals as well as a thorough review guide for the ifrs r ias certification exam