LegalizeCommission Regulation (EU) 2026/338 of 13 February 2026 amending Regulation (EU) 2023/1803 as regards International Financial Reporting Standard 18
This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.
IFRS 18 Presentation and Disclosure in Financial Statements issued in April 2024 amended paragraph 5. An entity shall apply those amendments when it applies IFRS 18.
Under the heading ‘Effective date', a footnote is added to the end of the second paragraph.
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- In April 2024 the IASB issued IFRS 18 Presentation and Disclosure in Financial Statements and carried over these requirements in IAS 1 Presentation of Financial Statements to IFRS 18.
Under the heading ‘Effective date’, a footnote is added to ‘IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.’ in the fifth paragraph.
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- When it issued IFRS 18, the IASB changed the title of IAS 8 to Basis of Preparation of Financial Statements.
ELI: http://data.europa.eu/eli/reg/2026/338/oj
ISSN 1977-0677 (electronic edition)
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