Correction of errors in the international accounting standard IFRS 18 adopted by the EU
23 Oct 20260 views
Who is affected:
Listed companies and groups required to apply IFRS accounting standards in the EU
Summary
Errors in the regulation incorporating the IFRS 18 accounting standard into European law are corrected. It affects how companies present their financial statements.
Detailed analysis
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This error correction affects Regulation (EU) 2026/338, which adopted the International Financial Reporting Standard 18 (IFRS 18) on presentation of financial statements. IFRS 18 introduces relevant changes in the structure of the income statement, requiring new categories of income and expenses. The published correcti…
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