European Commission 13 February 2026, Commission Regulation (EU) 2026/338 of 13 February 2026 amending Regulation (EU) 2023/1803 as regards International Financial Reporting Standard 18

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European Union · · · Cited by 8 · 13-02-2026

Official Journal
of the European Union

EN

L series

2026/338

16.2.2026

COMMISSION REGULATION (EU) 2026/338

of 13 February 2026

amending Regulation (EU) 2023/1803 as regards International Financial Reporting Standard 18

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation

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