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Commission Regulation (EC) No 1126/2008Show full title

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)

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Changes over time for: Division 86

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Version Superseded: 31/12/2020

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Point in time view as at 31/01/2020.

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There are currently no known outstanding effects by UK legislation for Commission Regulation (EC) No 1126/2008, Division 86. Help about Changes to Legislation

86Unless the possibility of any outflow in settlement is remote, an entity shall disclose for each class of contingent liability at the [F1end of the reporting period] a brief description of the nature of the contingent liability and, where practicable:U.K.
(a)

an estimate of its financial effect, measured under paragraphs 36-52;

(b)

an indication of the uncertainties relating to the amount or timing of any outflow; and

(c)

the possibility of any reimbursement.

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