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 8 Accounting policies, changes in accounting estimates and errors IAS 27 Consolidated and separate financial statements IAS 28 Investments in associates IAS 31 Interests in joint ventures IAS 37 Provisions, contingent liabilities and contingent assets IAS 39 Financial instruments: recognition and measurement (as revised in 2003) SIC-12 Consolidation — special purpose entities (as revised in 2004)

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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.