doc__table__2705 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable2705

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

| 12 | If the entity has reclassified a financial asset (in accordance with paragraphs 51-54 of IAS 39) as one measured: (a) at cost or amortised cost, rather than fair value; or (b) at fair value, rather than at cost or amortised cost, it shall disclose the amount reclassified into and out of each category and the reason for that reclassification.

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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.