2026/2900(RPS)ECON

Regulation Amending IAS 28 (Accounting Standards Adoption)

Commission Regulation amending Regulation (EU) 2023/1803 as regards International Accounting Standard 28

Last activity: 7 Oct 2026

1 entry · record as of 12 Oct 2026

Where it stands

Latest: Referred to committee, 7 Oct 2026.

7 Oct 2026
- Referred to committee

Summary

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The Commission has proposed amending Regulation (EU) 2023/1803 to update the EU-adopted version of International Accounting Standard 28, which governs equity-method accounting for associates and joint ventures. The change affects listed companies, auditors and financial statement preparers applying IFRS in the EU.

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