EU endorsement

Learning objectives

• Identify the European act that endorses IFRS 18 and its date of application.L1
• Explain why European endorsement does not replace the IASB edition.L1

Normative references

The syntheses of the reference register are written in French: only the paragraph reference is shown here.

2 questions

• Commission Regulation (EU) 2026/338 came into force on the very day of its publication in the Official Journal.L1
• In the European Union, from when does IFRS 18 apply to the periods of the entities concerned?L1