解读IFRS14管制递延账户的实际应用

《国际财务报告准则第14号——递延管制账户》是国际会计准则理事会于2014年1月发布的费率管制活动的临时准则。费率管制，又称为价格管制，是指垄断行业（如电信、电力、水等）的服务或产品价格的定义。本课题通过对IFRS14管制递延账户进行具体的理论综述，介绍IFRS14所服务的费率管制活动，并对IFRS14的应用进行对策分析，聚焦IFRS14在国内和国外的建设及实施情况，然后联系企业会计制度的发展和完善来解读IFRS14管制递延账户的实际应用情况。本课题希望通过分析IFRS14管制递延账户的实际应用情况，来分析IFRS14管制递延账户在我国的执行效果和国际趋同情况，解释具体标准的应用和实施，进一步分析中国企业会计制度的发展和完善以及国际财务报告准则的实际应用和实施。

关键词： 费率管制；准则；垄断行业；国际财务报告准则

Interpret the practical application of IFRS14 control deferred account
 
Abstract：IFRS14 - Deferred Control Account is an interim guideline on rate control activities issued by the IASB in January 2014. Rate control, also known as price control, refers to the government or regulatory authorities on monopoly industries (such as telecommunications, electricity, water, railway and other natural monopoly industries) of the price of services or products. This topic through IFRS14 control deferred account for specific theory review, introduces IFRS14 service rate control activities, and the countermeasure analysis, application of IFRS14 focus IFRS14 in domestic and foreign construction and implementation, and then contact the development of the enterprise accounting system and improve the regulation to interpret IFRS14 deferred account of practical application. This topic hope through the analysis of the practical application of deferred account IFRS14 control situation, to analyze IFRS14 control deferred account executive effect and international convergence in our country, analyze the application and implementation of specific standards, further analysis of the development of Chinese enterprise accounting system and improve the situation and the practical application of international financial reporting standards and implementation.

KeyWords：Charge regulation；Criterion；Monopoly trades；International Financial Repoting Satandards

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