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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

| 87 | This IFRS supersedes the following interpretations: (a) SIC-9 Business combinations — classification either as acquisitions or unitings of interests; (b) SIC-22 Business combinations — subsequent adjustment of fair values and goodwill initially reported; and (c) SIC-28 Business combinations—‘date of exchange’ and fair value of equity instruments.

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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.