doc__table__2894 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable2894

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

| 2 | The questions addressed in this interpretation are: (a) how should the requirement ‘…stated in terms of the measuring unit current at the balance sheet date’ in paragraph 8 of IAS 29 be interpreted when an entity applies the standard? (b) how should an entity account for opening deferred tax items in its restated financial statements?

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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.