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Commission Regulation (EU) No 634/2014 of 13 June 2014 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards Interpretation 21 of the International Financial Reporting Interpretations Committee (Text with EEA relevance)
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Article 1.In the Annex to Regulation (EC) No 1126/2008, IFRIC Interpretation...
Article 2.Each company shall apply IFRIC Interpretation 21 Levies, at the...
Article 3.This Regulation shall enter into force on the third day...
INTERNATIONAL ACCOUNTING STANDARDS
IFRIC 21 IFRIC Interpretation 21 Levies
8. The obligating event that gives rise to a liability to...
9. An entity does not have a constructive obligation to pay...
10. The preparation of financial statements under the going concern assumption...
11. The liability to pay a levy is recognised progressively if...
13. An entity shall apply the same recognition principles in the...
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