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 16 Property, plant and equipment IAS 18 Revenue IAS 31 Interests in joint ventures

← Jointly controlled entities — non-monetary contributions by venturers · All articles · — →

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