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- IFRS 14 – Regulatory Deferral Accounts 0%
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Question 1 of 4
In order to meet the objective of IFRS 14, an entity shall disclose:CorrectIncorrect
Question 2 of 4
All specified requirements for reporting regulatory deferral account balances, and any exceptions to, or exemptions from, the requirements of other IFRSs that are related to those balances, are contained within IFRS 14 instead of within those other IFRSs.CorrectIncorrect
Question 3 of 4
When an entity presents earnings per share in accordance with IAS 33 Earnings per Share, the entity shall present additional basic and __________, which are calculated using the earnings amounts required by IAS 33 but excluding __________.CorrectIncorrect
Question 4 of 4
An entity that elects to apply IFRS 14 shall disclose information that enables users to assess:CorrectIncorrect