Decision of the EEA Joint Committee No 307/2024 of 6 December 2024 amending Annex XXII (Company law) to the EEA Agreement [2025/572]
Date: 2024-12-06
Institutions: EEA Joint Committee
Subjects: European Economic Area, International Accounting Standards, closing of accounts, financial accounting, financial legislation, hire purchase, revision of an agreement, tax on income




L_202500572EN.000101.fmx.xml












Official Journal of the European Union


EN
L series













2025/572


24.4.2025







            DECISION OF THE EEA JOINT COMMITTEE No 307/2024
of 6 December 2024
         
amending Annex XXII (Company law) to the EEA Agreement [2025/572]


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) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (1), as corrected by OJ L 239, 28.9.2023, p. 39, is to be incorporated into the EEA Agreement.












(2)


Commission Regulation (EU) 2023/2468 of 8 November 2023 amending Regulation (EU) 2023/1803 as regards International Accounting Standard 12 (2) is to be incorporated into the EEA Agreement.












(3)


Commission Regulation (EU) 2023/2579 of 20 November 2023 amending Regulation (EU) 2023/1803 as regards International Financial Reporting Standard 16 (3) is to be incorporated into the EEA Agreement.












(4)


Commission Regulation (EU) 2023/2822 of 19 December 2023 amending Regulation (EU) 2023/1803 as regards International Accounting Standard 1 (4) is to be incorporated into the EEA Agreement.












(5)


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





HAS ADOPTED THIS DECISION:



Article 1
The following is inserted after point 10ba (Commission Regulation (EC) No 1126/2008) of Annex XXII to the EEA Agreement:






‘10bb.



32023 R 1803: Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (OJ L 237, 26.9.2023, p. 1), as corrected by OJ L 239, 28.9.2023, p. 39, as amended by:






—



32023 R 2468: Commission Regulation (EU) 2023/2468 of 8 November 2023 (OJ L, 2023/2468, 9.11.2023),










—



32023 R 2579: Commission Regulation (EU) 2023/2579 of 20 November 2023 (OJ L, 2023/2579, 21.11.2023),










—



32023 R 2822: Commission Regulation (EU) 2023/2822 of 19 December 2023 (OJ L, 2023/2822, 20.12.2023).’
                                 










Article 2
The texts of Regulations (EU) 2023/1803, as corrected by OJ L 239, 28.9.2023, p. 39, (EU) 2023/2468, (EU) 2023/2579 and (EU) 2023/2822 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 7 December 2024, 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, 6 December 2024.


For the EEA Joint Committee


The President

Anders H. EIDE
            





(1)  
            OJ L 237, 26.9.2023, p. 1.

(2)  
            OJ L, 2023/2468, 9.11.2023, ELI: http://data.europa.eu/eli/reg/2023/2468/oj.

(3)  
            OJ L, 2023/2579, 21.11.2023, ELI: http://data.europa.eu/eli/reg/2023/2579/oj.

(4)  
            OJ L, 2023/2822, 20.12.2023, ELI: http://data.europa.eu/eli/reg/2023/2822/oj.

(*1)  No constitutional requirements indicated.


ELI: http://data.europa.eu/eli/dec/2025/572/oj
ISSN 1977-0677 (electronic edition)