doc__table__2293 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable2293

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

| 25D | A first-time adopter may apply the transitional provisions in IFRS 4 Insurance contracts. IFRS 4 restricts changes in accounting policies for insurance contracts, including changes made by a first-time adopter.

← Insurance contracts · All articles · Changes in existing decommissioning, restoration and similar liabilities included in the cost of property, plant and equipment →

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