**Policy Summary:**
EEA Joint Committee Decision No. 135/2019, enacted on May 8, 2019, amends Annex XXII (Company Law) to the EEA Agreement. The decision incorporates Commission Regulations (EU) 2017/1987, 2017/1988, and 2017/1989 into the EEA Agreement. These regulations amend Regulation (EC) No. 1126/2008, which adopts international accounting standards, specifically addressing International Financial Reporting Standard 15, International Financial Reporting Standard 4, and International Accounting Standard 12, respectively. The amended sections are added to point 10ba of Commission Regulation (EC) No 1126/2008 of Annex XXII to the EEA Agreement. The authentic texts of Regulations (EU) 2017/1987, 2017/1988 and 2017/1989 in Icelandic and Norwegian languages will be published in the EEA Supplement to the Official Journal of the European Union. This Decision entered into force on June 1, 2019, following the completion of notifications under Article 103(1) of the EEA Agreement. The decision was published in the EEA Section of, and the EEA Supplement to, the Official Journal of the European Union.
Key Entities Referenced
EEA Joint Committee: The decision-making body responsible for the EEA Agreement.
EEA Agreement: The Agreement on the European Economic Area.
Annex XXII Company law to the EEA Agreement: The specific annex of the EEA Agreement related to company law, which is being amended by this decision.
Commission Regulation (EU) 2017/1987: A regulation amending Regulation (EC) No 1126/2008 adopting certain international accounting standards, specifically International Financial Reporting Standard 15, to be incorporated into the EEA Agreement.
Commission Regulation (EU) 2017/1988: A regulation amending Regulation (EC) No 1126/2008 adopting certain international accounting standards, specifically International Financial Reporting Standard 4, to be incorporated into the EEA Agreement.
Commission Regulation (EU) 2017/1989: A regulation amending Regulation (EC) No 1126/2008 adopting certain international accounting standards, specifically International Accounting Standard 12, to be incorporated into the EEA Agreement.
Regulation (EC) No 1126/2008: A regulation adopting certain international accounting standards.
Regulation (EC) No 1606/2002: A regulation of the European Parliament and of the Council regarding international accounting standards.
L 279/42 EN Official Journal of the European Union 27.10.2022
DECISION OF THE EEA JOINT COMMITTEE No 135/2019
of 8 May 2019
amending Annex XXII (Company law) to the EEA Agreement [2022/2032]
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) 2017/1987 of 31 October 2017amending 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 15(1)is to be incorporated into
the EEA Agreement.
(2) Commission Regulation (EU) 2017/1988 of 3 November 2017amending 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 4(2)is to be incorporated into
the EEA Agreement.
(3) Commission Regulation (EU) 2017/1989 of 6 November 2017amending 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(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:
‘— 32017 R 1987: Commission Regulation (EU) 2017/1987 of 31 October 2017(OJ L 291, 9.11.2017, p. 63),
— 32017 R 1988: Commission Regulation (EU) 2017/1988 of 3 November 2017(OJ L 291, 9.11.2017, p. 72),
— 32017 R 1989: Commission Regulation (EU) 2017/1989 of 6 November 2017(OJ L 291, 9.11.2017, p. 84).’
Article 2
The texts of Regulations (EU) 2017/1987, (EU) 2017/1988 and (EU) 2017/1989 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 1 June 2019, provided that all the notifications under Article 103(1) of the EEA
Agreement have been made*.
(1) OJ L 291, 9.11.2017, p. 63.
(2) OJ L 291, 9.11.2017, p. 72.
(3) OJ L 291, 9.11.2017, p. 84.
(*) No constitutional requirements indicated.27.10.2022 EN Official Journal of the European Union L 279/43
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, 8 May 2019.
For the EEA Joint Committee
The President
Claude MAERTEN