Tomado de: https://webserver2.deloitte.com.co/biblioteca%20tecnica/2014/IFRS%20in%20Focus%20IFRS%2014%20Espa%C3%B1ol.pdf
IASB publica el IFRS (NIIF) 14 Cuentas regulatorias diferidas
![IFRS](https://i0.wp.com/accounter.co/cdn/2010/10/IFRS.jpg?fit=105%2C117&ssl=1)
Tomado de: https://webserver2.deloitte.com.co/biblioteca%20tecnica/2014/IFRS%20in%20Focus%20IFRS%2014%20Espa%C3%B1ol.pdf