doc__table__783 — 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

| 118 | Some entities distinguish current assets and liabilities from non-current assets and liabilities. This standard does not specify whether an entity should distinguish current and non-current portions of assets and liabilities arising from post-employment benefits.

← Current/non-current distinction · All articles · Financial components of post-employment benefit costs →

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