ntr5-L_2008320EN.01029301-E0005

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

(5) The standard permits an entity to designate any amount of the available qualifying assets or liabilities, i.e. in this example any amount of assets between CU0 and CU100.

← ntr4-L_2008320EN.01029301-E0004 · All articles · ntr6-L_2008320EN.01029301-E0006 →

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