lexiara

doc__table__1444

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

| 4 | This standard applies to financial assets classified as: (a) subsidiaries, as defined in IAS 27 Consolidated and separate financial statements; (b) associates, as defined in IAS 28 Investments in associates; and (c) joint ventures, as defined in IAS 31 Interests in joint ventures. For impairment of other financial assets, refer to IAS 39.

· All articles ·

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