Commission Regulation (EC) No 1126/2008Dangos y teitl llawn

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)

TRANSITIONU.K.

10Changes in accounting policies shall be accounted for according to the requirements of IAS 8 Accounting policies, changes in accounting estimates and errors (1).U.K.
(1)

If an entity applies this interpretation for a period beginning before 1 January 2005, the entity shall follow the requirements of the previous version of IAS 8, which was entitled Net profit or loss for the period, fundamental errors and changes in accounting policies, unless the entity is applying the revised version of that standard for that earlier period.