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of <h1>Ind AS 114: Financial Reporting for Rate-Regulated Entities with Regulatory Deferral Accounts, Focus on Presentation and Disclosure</h1> Indian Accounting Standard (Ind AS) 114 addresses financial reporting for regulatory deferral account balances in entities engaged in rate-regulated activities. It allows entities to continue using previous GAAP accounting policies for these balances with limited changes, primarily in presentation and disclosure. The standard requires entities to disclose information that helps users understand the financial effects of rate regulation, including the nature, risks, and impacts on financial position and cash flows. It provides exemptions from certain other Ind AS requirements and outlines specific presentation and disclosure requirements for regulatory deferral account balances in financial statements.
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