lexiara

doc__table__298

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 an entity declares dividends to holders of equity instruments (as defined in IAS 32 Financial instruments: presentation) after the balance sheet date, the entity shall not recognise those dividends as a liability at the balance sheet date.

· All articles ·

Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.