International Accounting Standards Regulation - European Commission
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Implementing and delegated acts - IAS Regulation

Implementing and delegated acts for Regulation (EC) No 1606/2002 on the application of international accounting standards.

The International Accounting Standards Regulation (IAS Regulation) empowers the Commission to adopt delegated and implementing acts.

Lastest

  1. 1 July 2025
    Publication in the Official Journal

    Commission Regulation (EU) 2025/1266 of 30 June 2025 amending Regulation (EU) 2023/1803 as regards International Financial Reporting Standard 9 and International Financial Reporting Standard 7

  2. 28 May 2025
    Publication in the Official Journal

    Commission Regulation (EU) 2025/1047 of 27 May 2025 amending Regulation (EU) 2023/1803 as regards International Financial Reporting Standard 9 and International Financial Reporting Standard 7

  3. 13 November 2024
    Publication in the Official Journal

    Commission Regulation (EU) 2024/2862 of 12 November 2024 amending Regulation (EU) 2023/1803 as regards International Accounting Standard 21

Documents

  • 1 JULY 2025
IAS Regulation - Regulatory Procedure with Scrutiny
English
(66.32 KB - PDF)
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Financial reporting