ntr1-L_2008320EN.01040501-E0001

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

(1) For assets classified according to a liquidity presentation, non-current assets are assets that include amounts expected to be recovered more than 12 months after the balance sheet date. Paragraph 3 applies to the classification of such assets.

← doc__table__2663 · All articles · ntr2-L_2008320EN.01040501-E0002 →

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