REFERENCES

Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance) · European Union

IAS 1 Presentation of financial statements (as revised in 2003) IAS 8 Accounting policies, changes in accounting estimates and errors IAS 16 Property, plant and equipment (as revised in 2003) IAS 23 Borrowing costs IAS 36 Impairment of assets (as revised in 2004) IAS 37 Provisions, contingent liabilities and contingent assets

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.