doc__table__7 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

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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

| 6 | Similarly, entities that do not have equity as defined in IAS 32 Financial instruments: presentation (e.g. some mutual funds) and entities whose share capital is not equity (e.g. some cooperative entities) may need to adapt the presentation in the financial statements of members' or unitholders' interests.

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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.