IFRS 14

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IFRS 14: Koán-chè iân-kî siàu-ba̍k (Hàn-jī: 管制延期數目; Eng-gí: Regulatory Deferral Accounts) sī Kok-chè Kòe-kè Chún-chek Lí-sū-hōe (IASB) hoat-pò͘ ê chi̍t-ê Kok-chè Châi-bū Pò-tō Chún-chek.

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