2025/2926(RPS)ECON

Regulation Amending IFRS 18 Financial Reporting Standard Adoption

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

Last activity: 22 Oct 2025

1 entry · record as of 12 Oct 2026

Where it stands

Latest: Referred to committee, 22 Oct 2025.

22 Oct 2025
- Referred to committee

Summary

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The Commission proposes amending Regulation (EU) 2023/1803 to incorporate IFRS 18, the international accounting standard on presentation and disclosure in financial statements, into EU law. It affects listed companies and financial statement preparers, plus auditors and investors relying on consistent reporting. The proposal is at Commission stage and awaits Parliament scrutiny.

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