doc__table__1569 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable1569

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

| 129 | An entity that reports segment information in accordance with IFRS 8 shall disclose the following for each reportable segment: (a) the amount of impairment losses recognised in profit or loss and directly in equity during the period; (b) the amount of reversals of impairment losses recognised in profit or loss and directly in equity during the period.

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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.