doc__table__1700 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable1700

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

| 2 | This standard shall be applied in accounting for intangible assets, except: (a) intangible assets that are within the scope of another standard; (b) financial assets, as defined in IAS 32 Financial instruments: presentation; (c) the recognition and measurement of exploration and evaluation assets (see IFRS 6 Exploration for and evaluation of mineral resources); and (d) expenditure on the development and extraction of, minerals, oil, natural gas and similar non-regenerative resources.

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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.