doc__table__2268 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable2268

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 | This IFRS does not apply to changes in accounting policies made by an entity that already applies IFRSs. Such changes are the subject of: (a) requirements on changes in accounting policies in IAS 8 Accounting policies, changes in accounting estimates and errors; and (b) specific transitional requirements in other IFRSs.

← doc__table__2267 · All articles · RECOGNITION AND MEASUREMENT →

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