UTC+14:00 is an identifier for a +14 hour time offset from UTC. This is the highest time zone, meaning that areas in this zone are the first to see a new day, and therefore the first to celebrate a New Year.
UTC+14 stretches as far as 30° east of the 180° longitude line and creates a large fold in the International Date Line.
Read more about UTC+14:00: As Standard Time (all Year Round), As Daylight Saving Time (Southern Hemisphere Summer), History