doc__table__2275 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable2275

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

| 12 | This IFRS establishes two categories of exceptions to the principle that an entity's opening IFRS balance sheet shall comply with each IFRS: (a) paragraphs 13-25G and 36A-36C grant exemptions from some requirements of other IFRSs; (b) paragraphs 26-34B prohibit retrospective application of some aspects of other IFRSs.

← doc__table__2274 · All articles · Exemptions from other IFRSs →

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