doc__table__1399 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable1399

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

| 5 | IAS 1 defines a complete set of financial statements as including the following components: (a) a balance sheet; (b) an income statement; (c) a statement of changes in equity showing either: (i) all changes in equity; or (ii) changes in equity other than those arising from transactions with equity holders acting in their capacity as equity holders; (d) a cash-flow statement; and (e) notes, comprising a summary of significant accounting policies and other explanatory notes.

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