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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Regulatory deferral accounts: continuation of previous GAAP recognition with specified presentation, disclosure and interaction requirements with other standards.</h1> The Standard permits entities with rate regulated activities that recognised qualifying amounts under previous GAAP to continue recognising regulatory deferral account balances on Ind AS adoption, subject to presentation changes and specified disclosures. Entities must continue previous GAAP policies for recognition, measurement, impairment and derecognition (with an exemption to Ind AS 8), apply those policies consistently, and may change them only where relevance and reliability criteria are satisfied. The Standard requires distinct balance sheet line items for total regulatory deferral account debit and credit balances and comprehensive disclosure of nature, risks, measurement, movements, discount rates and recovery periods.

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