doc__table__872 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable872

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

| 10 | The following factors may also provide evidence of an entity's functional currency: (a) the currency in which funds from financing activities (i.e. issuing debt and equity instruments) are generated; (b) the currency in which receipts from operating activities are usually retained.

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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.