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 10 Events after the balance sheet date (as revised in 2003) IAS 21 The effects of changes in foreign exchange rates (as revised in 2003)

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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.