doc__table__243 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable243

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

| 13 | An entity shall select and apply its accounting policies consistently for similar transactions, other events and conditions, unless a standard or an interpretation specifically requires or permits categorisation of items for which different policies may be appropriate. If a standard or an interpretation requires or permits such categorisation, an appropriate accounting policy shall be selected and applied consistently to each category.

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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.