**Summary:**
EEA Joint Committee Decision No. 162/2022, dated April 29, 2022, amends Annex XXII (Company Law) to the Agreement on the European Economic Area (EEA). The decision incorporates Commission Regulation (EU) 2021/1421 of August 30, 2021, which amends Regulation (EC) No 1126/2008 regarding the adoption of certain international accounting standards, specifically International Financial Reporting Standard 16, into the EEA Agreement. The amendment adds the following indent to point 10ba of Commission Regulation (EC) No 1126/2008 of Annex XXII to the EEA Agreement: "32021 R 1421: Commission Regulation (EU) 2021/1421 of 30 August 2021 (OJ L 305, 31.8.2021, p. 17)". The Icelandic and Norwegian language versions of Regulation (EU) 2021/1421 will be published in the EEA Supplement to the Official Journal of the European Union and are considered authentic. This decision entered into force on April 30, 2022, following the completion of notifications under Article 103(1) of the EEA Agreement. The decision was published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union. The President of the EEA Joint Committee at the time of the decision was Nicolas VON LINGEN.
Key Entities Referenced
EEA Joint Committee: The decision-making body responsible for amending the EEA Agreement.
EEA Agreement: Agreement on the European Economic Area
Commission Regulation (EU) 2021/1421: A regulation amending Regulation (EC) No 1126/2008, adopting certain international accounting standards, specifically International Financial Reporting Standard 16, to be incorporated into the EEA Agreement.
Regulation (EC) No 1126/2008: A regulation adopting certain international accounting standards.
Regulation (EC) No 1606/2002: Regulation of the European Parliament and of the Council regarding international accounting standards.
International Financial Reporting Standard 16: An international accounting standard.
Brussels: Location where the decision was made.
Nicolas VON LINGEN: The President of the EEA Joint Committee.
L 246/132 EN Official Journal of the European Union 22.9.2022
DECISION OF THE EEA JOINT COMMITTEE No 162/2022
of 29 April 2022
amending Annex XXII (Company law) to the EEA Agreement [2022/1606]
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) 2021/1421 of 30 August 2021 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 16(1)is to be incorporated into
the EEA Agreement.
(2) Annex XXII to the EEA Agreement should therefore be amended accordingly,
HAS ADOPTED THIS DECISION:
Article 1
The following indent is added in point 10ba (Commission Regulation (EC) No 1126/2008) of Annex XXII to the EEA
Agreement:
‘— 32021 R 1421: Commission Regulation (EU) 2021/1421 of 30 August 2021(OJ L 305, 31.8.2021, p. 17).’.
Article 2
The text of Regulation (EU) 2021/1421 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 30 April 2022, provided that all the notifications under Article 103(1) of the EEA
Agreement have been made*.
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, 29 April 2022.
For the EEA Joint Committee
The President
Nicolas VON LINGEN
(1) OJ L 305, 31.8.2021, p. 17.
(*) No constitutional requirements indicated.