ntr3-L_2008320EN.01009901-E0003

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

(3) Paragraphs 159 and 159A refer to ‘annual financial statements’ in line with more explicit language for writing effective dates adopted in 1998. Paragraph 157 refers to ‘financial statements’.

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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.