doc__table__2153 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable2153

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

| 35 | A gain or loss arising from a change in the fair value of investment property shall be recognised in profit or loss for the period in which it arises.

← doc__table__2152 · All articles · doc__table__2154 →

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