doc__table__70 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable70

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

| 68A | The face of the balance sheet shall also include line items that present the following amounts: (a) the total of assets classified as held for sale and assets included in disposal groups classified as held for sale in accordance with IFRS 5 Non-current assets held for sale and discontinued operations; and (b) liabilities included in disposal groups classified as held for sale in accordance with IFRS 5.

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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.