2026/2827(RPS)

Commission Regulation amending Regulation (EU) 2023/1803 as regards International Financial Reporting Standard 19 (Text with EEA relevance)

Stage: Commission proposal

Summary

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The Commission proposes amending Regulation (EU) 2023/1803 to incorporate IFRS 19, a voluntary reporting standard allowing eligible non-listed subsidiaries of larger groups to apply reduced disclosure requirements in their financial statements. Affected entities currently preparing full IFRS statements may opt into the streamlined regime.

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Sources: EP Legislative Observatory. Record as of 14 Sept 2026. Something wrong on this page? Report an error.

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