CERTYNEX IFRS ACADEMY

In the European Union, from when does IFRS 18 apply to the periods of the entities concerned?

From 16 February 2026, the date on which the regulation was published in the Official Journal.

From 13 February 2026, the date on which the regulation was adopted by the Commission.

From the twentieth day following publication, for all periods then in progress.

To annual periods beginning on or after 1 January 2027, early application being permitted.