doc__table__74 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable74

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

| 72 | The judgement on whether additional items are presented separately is based on an assessment of: (a) the nature and liquidity of assets; (b) the function of assets within the entity; and (c) the amounts, nature and timing of liabilities.

← doc__table__73 · All articles · doc__table__75 →

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