lexiara

doc__table__620

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

| 6 | This standard does not deal with revenue arising from: (a) lease agreements (see IAS 17 Leases); (b) dividends arising from investments which are accounted for under the equity method (see IAS 28 Investments in associates); (c) insurance contracts within the scope of IFRS 4 Insurance contracts; (d) changes in the fair value of financial assets and financial liabilities or their disposal (see IAS 39 Financial instruments: recognition and measurement); (e) changes in the value of other current assets; (f) initial recognition and from changes in the fair value of biological assets related to agricultural activity (see IAS 41 Agriculture); (g) initial recognition of agricultural produce (see IAS 41); and (h) the extraction of mineral ores.

· All articles ·

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