pulsory. Early an:tabor, of devious versions ci IFRS 9 (2009 2010 and 2013) is permtled d the date ci nbal application is before Fel:query'', 2015. FRS 14 Regulatory Datong Accounts FRS 14 le an Optional standard that allows an entity, whose ectiveles are subject to rate-regulation to continue applying most d its existing =Owing