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 32 Financial instruments: disclosure and presentation (as revised in 2003) (1) IAS 39 Financial instruments: recognition and measurement (as revised in 2003)

← Members' shares in cooperative entities and similar instruments · All articles · — →

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