---
title: "Commission Regulation (EU) 2026/338 of 13 February 2026 amending Regulation (EU) 2023/1803 as regards International Financial Reporting Standard 18"
id: bf2c6f5f-eb1f-487b-929d-7a3ab8464dc6
authority: eu
place: "European Union"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32026R0338
attribution: "© European Union, https://eur-lex.europa.eu"
solon_url: https://solon.orangecat.ch/law/bf2c6f5f-eb1f-487b-929d-7a3ab8464dc6
text: not held
---

# Commission Regulation (EU) 2026/338 of 13 February 2026 amending Regulation (EU) 2023/1803 as regards International Financial Reporting Standard 18