doc__table__2330 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable2330

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

| 47E | An entity shall apply the amendments in paragraphs 13(l) and 25G for annual periods beginning on or after 1 January 2005. If an entity applies the amendments to IAS 39 Financial instruments: recognition and measurement — transition and initial recognition of financial assets and financial liabilities for an earlier period, these amendments shall be applied for that earlier period.

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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.