**Policy Summary:**
EEA Joint Committee Decision No. 86/2020, dated June 12, 2020, amends Annex XXII (Company Law) to the Agreement on the European Economic Area (EEA). The decision incorporates Commission Regulation (EU) 2019/2104 of November 29, 2019, which amends Regulation (EC) No 1126/2008 adopting certain international accounting standards, specifically International Accounting Standards (IAS) 1 and 8, into the EEA Agreement. This incorporation is achieved by adding the reference "32019 R 2104: Commission Regulation (EU) 2019/2104 of 29 November 2019 (OJ L 318, 10.12.2019, p. 74)" to point 10ba of Commission Regulation (EC) No 1126/2008 within Annex XXII. The authentic Icelandic and Norwegian language texts of Regulation (EU) 2019/2104 will be published in the EEA Supplement to the Official Journal of the European Union. The decision entered into force on June 13, 2020, 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.
Key Entities Referenced
EEA Joint Committee: The governing body responsible for managing the Agreement on the European Economic Area (EEA).
EEA Agreement: The Agreement on the European Economic Area, which extends the EU's single market to Iceland, Liechtenstein, and Norway.
Commission Regulation (EU) 2019/2104: A regulation amending Regulation (EC) No 1126/2008, adopting certain international accounting standards.
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 related to international accounting standards.
International Accounting Standards 1: International Accounting Standard related to Presentation of Financial Statements
International Accounting Standards 8: International Accounting Standard related to Accounting Policies, Changes in Accounting Estimates and Errors
Brussels: The city where the decision was made, implying a location within Belgium.
16.3.2023 EN Official Journal of the European Union L 78/35
DECISION OF THE EEA JOINT COMMITTEE No 86/2020
of 12 June 2020
amending Annex XXII (Company Law) to the EEA Agreement [2023/535]
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) 2019/2104 of 29 November 2019amending 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 Standards 1 and 8(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:
‘— 32019 R 2104: Commission Regulation (EU) 2019/2104 of 29 November 2019(OJ L 318, 10.12.2019, p. 74).’
Article 2
The text of Regulation (EU) 2019/2104 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 13 June 2020, 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, 12 June 2020.
For the EEA Joint Committee
The President
Clara GANSLANDT
(1) OJ L 318, 10.12.2019, p. 74.
(*) No constitutional requirements indicated.