lexiara

doc__table__1016

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

| 34 | The financial statements of a retirement benefit plan, whether defined benefit or defined contribution, shall also contain the following information: (a) a statement of changes in net assets available for benefits; (b) a summary of significant accounting policies; and (c) a description of the plan and the effect of any changes in the plan during the period.

· All articles ·

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