doc__table__2281 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable2281

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

| 18 | The elections in paragraphs 16 and 17 are also available for: (a) investment property, if an entity elects to use the cost model in IAS 40 Investment property; and (b) intangible assets that meet: (i) the recognition criteria in IAS 38 Intangible assets (including reliable measurement of original cost); and (ii) the criteria in IAS 38 for revaluation (including the existence of an active market). An entity shall not use these elections for other assets or for liabilities.

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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.