doc__table__9 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable9

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

| 8 | A complete set of financial statements comprises: (a) a balance sheet; (b) an income statement; (c) a statement of changes in equity showing either: (i) all changes in equity; or (ii) changes in equity other than those arising from transactions with equity holders acting in their capacity as equity holders; (d) a cash-flow statement; and (e) notes, comprising a summary of significant accounting policies and other explanatory notes.

← COMPONENTS OF FINANCIAL STATEMENTS · All articles · doc__table__10 →

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