doc__table__3014 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable3014

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

| 4 | When accounting for internal expenditure on the development and operation of an entity's own website for internal or external access, the issues are: (a) whether the website is an internally generated intangible asset that is subject to the requirements of IAS 38; and (b) the appropriate accounting treatment of such expenditure.

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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.