Decision of the EEA Joint Committee No 152/2013 of 15 July 2013 amending Annex XXII (Company law) to the EEA Agreement
Date: 2013-07-15
Institutions: EEA Joint Committee
Subjects: European Economic Area, accounting, disclosure of information, financial analysis, financial legislation, financial situation, international standard, revision of an agreement




L_2013345EN.01002101.xml










19.12.2013   


EN


Official Journal of the European Union


L 345/21








            DECISION OF THE EEA JOINT COMMITTEE
         
No 152/2013
of 15 July 2013
         
amending Annex XXII (Company law) to the EEA Agreement


THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area (‘the EEA Agreement’), and in particular Article 98 thereof,

Whereas:







(1)


Commission Regulation (EU) No 1254/2012 of 11 December 2012 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 10, International Financial Reporting Standard 11, International Financial Reporting Standard 12, International Accounting Standard 27 (2011), and International Accounting Standard 28 (2011) (1) is to be incorporated into the EEA Agreement.












(2)


Commission Regulation (EU) No 1255/2012 of 11 December 2012 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 12, International Financial Reporting Standards 1 and 13, and Interpretation 20 of the International Financial Reporting Interpretations Committee (2) is to be incorporated into the EEA Agreement.












(3)


Commission Regulation (EU) No 1256/2012 of 13 December 2012 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 7 and International Accounting Standard 32 (3) is to be incorporated into the EEA Agreement.












(4)


Annex XXII to the EEA Agreement should therefore be amended accordingly,





HAS ADOPTED THIS DECISION:



Article 1
The following indents are added in point 10ba (Commission Regulation (EC) No 1126/2008) of Annex XXII to the EEA Agreement:






‘—



32012 R 1254: Commission Regulation (EU) No 1254/2012 of 11 December 2012 (OJ L 360, 29.12.2012, p. 1),










—



32012 R 1255: Commission Regulation (EU) No 1255/2012 of 11 December 2012 (OJ L 360, 29.12.2012, p. 78),










—



32012 R 1256: Commission Regulation (EU) No 1256/2012 of 13 December 2012 (OJ L 360, 29.12.2012, p. 145).’






Article 2
The texts of Regulations (EU) No 1254/2012, (EU) No 1255/2012 and (EU) No 1256/2012 in the Icelandic and Norwegian languages, to be published in the EEA Supplement to the Official Journal of the European Union, shall be authentic.


Article 3
This Decision shall enter into force on 16 July 2013, provided that all the notifications under Article 103(1) of the EEA Agreement have been made (*1).


Article 4
This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.




Done at Brussels, 15 July 2013.


For the EEA Joint Committee


The President

Thórir IBSEN
            





(1)  
            OJ L 360, 29.12.2012, p. 1.

(2)  
            OJ L 360, 29.12.2012, p. 78.

(3)  
            OJ L 360, 29.12.2012, p. 145.

(*1)  No constitutional requirements indicated.