doc__table__134
| 127B | An entity shall apply the requirements of paragraphs 124A-124C for annual periods beginning on or after 1 January 2007. Earlier application is encouraged.
← doc__table__133 · All articles · WITHDRAWAL OF IAS 1 (REVISED 1997) →
Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.