Document ID: chunk:federal_register_of_legislation:F2022C00487:reg:36:p9
Version: federal_register_of_legislation:F2022C00487
Segment Type: reg
Provision Reference: reg 36 (pt 9/12)
Character Range: 46893–49906

profit or loss and amounts recognised in other comprehensive income, for each entity for which those AASB 12 disclosures are required.
B28 Paragraph 19 of AASB 12 specifies the information that an entity is required to disclose when the entity recognises a gain or loss on losing control of a subsidiary, calculated in accordance with paragraph 25 of AASB 10. In addition to the information required by paragraph 19 of AASB 12, an entity that elects to apply this Standard shall disclose the portion of that gain or loss that is attributable to derecognising regulatory deferral account balances in the former subsidiary at the date when control is lost.

Appendix C
Effective date and transition
This appendix is an integral part of AASB 14.

Effective date and transition

Effective date
C1 [Deleted by the AASB]

Compilation details
Accounting Standard AASB 14 Regulatory Deferral Accounts (as amended)

Compilation details are not part of AASB 14.

This compiled Standard applies to annual periods beginning on or after 1 January 2022. It takes into account amendments up to and including 20 December 2021 and was prepared on 7 April 2022 by the staff of the Australian Accounting Standards Board (AASB).

This compilation is not a separate Accounting Standard made by the AASB.  Instead, it is a representation of AASB 14 (June 2014) as amended by other Accounting Standards, which are listed in the table below.

Table of Standards

Standard     Date made    FRL identifier  Commence-ment date  Effective date          Application, saving or transitional provisions
                                                              (annual periods
                                                              … on or after …)

AASB 14      4 Jun 2014   F2014L00813     4 Jun 2014          (beginning) 1 Jan 2016  see (a) below
AASB 2019-1  21 May 2019  F2019L00966     31 Dec 2019         (beginning) 1 Jan 2020  see (b) below
AASB 2021-7  20 Dec 2021  F2021L01883     31 Dec 2021         (beginning) 1 Jan 2022  see (c) below

   (a) Entities may elect to apply this Standard to annual periods beginning on or after 1 January 2005 but before 1 January 2016.
   (b) Entities may elect to apply this Standard to annual periods beginning before 1 January 2020.
   (c) Entities may elect to apply this Standard to annual periods beginning before 1 January 2022.

Table of amendments
Paragraph affected  How affected  By … [paragraph/page]
 AusCF1             added         AASB 2019-1 [page 12]
 Aus4.1             deleted       AASB 2019-1 [page 13]
 Aus4.4             repealed      Legislation Act 2003, s. 48D
 13                 amended       AASB 2019-1 [page 13]
 31                 added         AASB 2021-7 [23]

Deleted IFRS 14 text
Deleted IFRS 14 text is not part of AASB 14.
C1 An entity shall apply this Standard if its first annual IFRS financial statements are for a period beginning on or after 1 January 2016. Earlier application is permitted. If an entity applies this Standard in its