doc__table__650 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable650

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

| 36 | An entity discloses any contingent liabilities and contingent assets in accordance with IAS 37 Provisions, contingent liabilities and contingent assets. Contingent liabilities and contingent assets may arise from items such as warranty costs, claims, penalties or possible losses.

← doc__table__649 · All articles · EFFECTIVE DATE →

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