Initial recognition of an asset or liability
← doc__table__390 · All articles · doc__table__391 →
Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.
← doc__table__390 · All articles · doc__table__391 →
Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.