16. February 2026

EU adoption of IFRS 18 Presentation and Disclosure in Financial Statements

On 16 February 2026, the European Union has published the Commission Regulation (EU) 2026/338 of 13 February 2026 amending Regulation (EU) No 2023/1803 with regard to IFRS 18 in the Official Journal.

This regulation adopts IFRS 18 Presentation and Disclosure in Financial Statements and several consequential amendments to other IFRSs.