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EU Regulations

Regulation (EC) 1126/2008 of 3 November 2008 adopting certain IASs in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council

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Front MatterArticle 1Article 2Article 3International Accounting Standard 1 Presentation of financial statementsInternational Accounting Standard 2 InventoriesInternational Accounting Standard 7 cash-flow statementsInternational Accounting Standard 8 Accounting policies, changes in accounting estimates and errorsInternational Accounting Standard 10 Events after the balance sheet dateInternational Accounting Standard 11 Construction contractsInternational Accounting Standard 12 Income taxesInternational Accounting Standard 16 Property, plant and equipmentInternational Accounting Standard 17 LeasesInternational Accounting Standard 18 RevenueInternational Accounting Standard 19 Employee benefitsInternational Accounting Standard 20 Accounting for government grants and disclosure of government assistanceInternational Accounting Standard 21 The effects of changes in foreign exchange ratesInternational Accounting Standard 23 Borrowing costsInternational Accounting Standard 24 Related party disclosuresInternational Accounting Standard 26 Accounting and reporting by retirement benefit plansInternational Accounting Standard 27 Consolidated and separate financial statementsInternational Accounting Standard 28 Investments in associatesInternational Accounting Standard 29 Financial reporting in hyperinflationary economiesInternational Accounting Standard 31 Interests in joint venturesInternational Accounting Standard 32 Financial instruments: presentationAppendix APPLICATION GUIDANCE IAS 32 Financial instruments: presentationInternational Accounting Standard 33 Earnings per shareAppendix A APPLICATION GUIDANCEInternational Accounting Standard 34 Interim financial reportingInternational Accounting Standard 36 Impairment of assetsAppendix A Using present value techniques to measure value in useInternational Accounting Standard 37 Provisions, contingent liabilities and contingent assetsInternational Accounting Standard 38 Intangible assetsInternational Accounting Standard 39 Financial instruments: recognition and measurementInternational Accounting Standard 40 Investment propertyInternational Accounting Standard 41 AgricultureInternational Financial Reporting Standard 1 First-time adoption of international financial reporting standardsInternational Financial Reporting Standard 2 Share-based paymentInternational Financial Reporting Standard 3 Business combinationsInternational Financial Reporting Standard 4 Insurance contractsInternational Financial Reporting Standard 5 Non-current assets held for sale and discontinued operationsInternational Financial Reporting Standard 6 Exploration for and evaluation of mineral resourcesInternational Financial Reporting Standard 7 Financial instruments: disclosuresInternational Financial Reporting Standard 8 Operating segmentsIFRIC interpretation 1 Changes in existing decommissioning, restoration and similar liabilitiesIFRIC interpretation 2 Members' shares in cooperative entities and similar instrumentsIFRIC interpretation 4 Determining whether an arrangement contains a leaseIFRIC interpretation 5 Rights to interests arising from decommissioning, restoration and environmental rehabilitation fundsIFRIC interpretation 6 Liabilities arising from participating in a specific market – waste electrical and electronic equipmentIFRIC interpretation 7 Applying the restatement approach under IAS 29 Financial reporting in hyperinflationary economiesIFRIC interpretation 8 Scope of IFRS 2IFRIC interpretation 9 Reassessment of embedded derivativesIFRIC interpretation 10 Interim financial reporting and impairmentIFRIC interpretation 11 IFRS 2 – Group and treasury share transactionsSIC interpretation 7 Introduction of the euroSIC interpretation 10 Government assistance – no specific relation to operating activitiesSIC interpretation 12 Consolidation – special purpose entitiesSIC interpretation 13 Jointly controlled entities – non-monetary contributions by venturersSIC interpretation 15 Operating leases – incentivesSIC interpretation 21 Income taxes – recovery of revalued non-depreciable assetsSIC interpretation 25 Income taxes – changes in the tax status of an entity or its shareholdersSIC interpretation 27 Evaluating the substance of transactions involving the legal form of a leaseSIC interpretation 29 Disclosure – service concession arrangementsSIC interpretation 31 Revenue – barter transactions involving advertising servicesSIC interpretation 32 Intangible assets – website costs