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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

| 2 | This standard shall be applied in accounting for all leases other than: (a) leases to explore for or use minerals, oil, natural gas and similar non-regenerative resources; and (b) licensing agreements for such items as motion picture films, video recordings, plays, manuscripts, patents and copyrights. However, this standard shall not be applied as the basis of measurement for: (a) property held by lessees that is accounted for as investment property (see IAS 40 Investment property); (b) investment property provided by lessors under operating leases (see IAS 40); (c) biological assets held by lessees under finance leases (see IAS 41 Agriculture); or (d) biological assets provided by lessors under operating leases (see IAS 41).

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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.