# 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) (revoked), Appendix IFRIC INTERPRETATION 1: Changes in existing decommissioning, restoration and similar liabilities

Extent: E+W+S+N.I.
Status: repealed

REFERENCES
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BACKGROUND
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1
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SCOPE
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2
This Interpretation applies to changes in the measurement of any existing decommissioning, restoration or similar liability that is both:
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ISSUE
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3
This interpretation addresses how the effect of the following events that change the measurement of an existing decommissioning, restoration or similar liability should be accounted for:
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CONSENSUS
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4
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5
If the related asset is measured using the cost model:
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6
If the related asset is measured using the revaluation model:
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7
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8
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EFFECTIVE DATE
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9
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9A
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9B
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TRANSITION
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10
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Source: https://www.legislation.gov.uk/eur/2008/1126/annex/appendix/IFRIC (the official version)
Page: https://openlegislation.uk/eu-regulation-2008-1126/annex/appendix-IFRIC
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.