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)