doc__table__2297 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable2297

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

| 26 | This IFRS prohibits retrospective application of some aspects of other IFRSs relating to: (a) derecognition of financial assets and financial liabilities (paragraphs 27 and 27A); (b) hedge accounting (paragraphs 28-30); (c) estimates (paragraphs 31-34); and (d) assets classified as held for sale and discontinued operations (paragraphs 34A and 34B).

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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.