doc__table__861 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable861

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

| 40 | An entity adopting the standard for the first time shall: (a) comply with the disclosure requirements, where appropriate; and (b) either: (i) adjust its financial statements for the change in accounting policy in accordance with IAS 8; or (ii) apply the accounting provisions of the standard only to grants or portions of grants becoming receivable or repayable after the effective date of the standard.

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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.