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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

| 62 | This standard supersedes the following interpretations: (a) SIC-11 Foreign exchange — capitalisation of losses resulting from severe currency devaluations; (b) SIC-19 Reporting currency — measurement and presentation of financial statements under IAS 21 and IAS 29; and (c) SIC-30 Reporting currency — translation from measurement currency to presentation currency.

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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.