RECOGNITION AND MEASUREMENT
← doc__table__2268 · All articles · Opening IFRS balance sheet →
Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.
← doc__table__2268 · All articles · Opening IFRS balance sheet →
Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.