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 (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards 1, and in particular Article 3(1) thereof,
Whereas:
HAS ADOPTED THIS REGULATION: