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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

| 3 | This standard does not apply to: (a) property, plant and equipment classified as held for sale in accordance with IFRS 5 Non-current assets held for sale and discontinued operations; (b) biological assets related to agricultural activity (see IAS 41 Agriculture); (c) the recognition and measurement of exploration and evaluation assets (see IFRS 6 Exploration for and evaluation of mineral resources); or (d) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources. However, this standard applies to property, plant and equipment used to develop or maintain the assets described in (b)-(d).

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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.