IEC 60375:2018 specifies the rules for signs and reference directions and reference polarities for electric currents and voltages in electric networks. In Clauses 3 to 1 0, the time dependence is arbitrary.
It is assumed that the wavelength of the highest frequency involved is larger than the largest distance between two points of the network; processes are considered to be quasi-static. Clause 1 1 specifies the rules and recommendations for complex notation.