Bookkeeping & Financial Statement Requirements·Skatteetaten·3 days ago
Bookkeeping-obliged sellers must send e-invoices to registered B2B buyers from 1 January 2027, with exemptions, dispensation routes and agreed formats until 2030-only EHF/Peppol 3.0+.
Industry: Across industries
Accounting Standards (IFRS / GAAP / Local)·Finanstilsynet·1 week ago
Over half gave no or boilerplate IFRS 18 disclosure in 2025 annuals; only 8% updated in H1 2026; standard applies from 1 January 2027.
Industry: Across industries
Accounting Standards (IFRS / GAAP / Local)·Finanstilsynet·1 week ago
ESMA has published common enforcement priorities for listed companies' 2026 annual reports, covering financial and sustainability reporting.
Industry: Legal and accounting activities
Accounting Standards (IFRS / GAAP / Local)·Regnskapnorge·2 weeks ago
NRS updated pension assumptions as of 30 September 2026: OMF discount rate 4.0%, government-bond rate 3.6%, expected return about 6.0% — otherwise broadly unchanged.
Accounting Standards (IFRS / GAAP / Local)·Regnskapsstiftelsen·3 weeks ago·2 documents
Discount 3.6-4.0%, expected return ca. 6.0%, salary growth 4.00% and minimum pension increase 3.2% for Norwegian IAS 19/NRS 6 valuations.
Bookkeeping & Financial Statement Requirements·Altinn·3 weeks ago·3 documents
The RR-0003, RR-0004 and RR-0005 guides restate the sustainability-reporting population as about 100 undertakings and spell out attachment duties, with small undertakings free of most file attachments.
Industry: Life insurance · Non-life insurance · +1 more · Financial service activities, except insurance and pension funding
ESG & Sustainability Reporting·Regnskapnorge·4 weeks ago
Undertakings with up to 1,000 employees can report under the new voluntary standard; large reporters may demand no more than its essential datapoints from them for financial years from 1 January 2027.
Industry: Across industries
Bookkeeping & Financial Statement Requirements·Lovdata·4 weeks ago·3 documents
Issue e-invoices to bookkeeping-obligated buyers from 1 January 2027 in EHF or Peppol BIS formats; the duty to receive them applies by 2030, and bookkeeping must run in an electronic accounting system from 2030.
Industry: Across industries
Accounting Standards (IFRS / GAAP / Local)·Revisorforeningen·1 month ago·2 documents
Finanstilsynet proposes letting forenklet IFRS reporters choose IFRS 18 formats and combined konsernbidrag-plus-tax treatment, for years from 1 January 2027; comments close 30 November 2026.
Industry: Across industries
Bookkeeping & Financial Statement Requirements·Regnskapnorge·1 month ago
Import of goods, time documentation and advance invoicing statements revised; no separate entry-into-force date — they apply from publication.
Industry: Across industries
Bookkeeping & Financial Statement Requirements·Revisorforeningen·1 month ago
The send duty covers invoices to ELMA-registered recipients; consumer and cash sales are excluded. Format and exemptions are still undecided — EHF is the hearing draft's proposal.
Industry: Across industries
ESG & Sustainability Reporting·Revisorforeningen·1 month ago
The Voluntary Standard (in force 24 Sept 2026) replaces VSME and caps value-chain requests, while revised ESRS (in force 10 Nov 2026) cut mandatory datapoints by 60%; Norway lays both down by regulation.
Industry: Across industries
Bookkeeping & Financial Statement Requirements·Skatteetaten·2 months ago·3 documents
Updated documentation replaces Altinn as the SAF-T file-submission channel and explains audit-case access, upload limits and alternative delivery arrangements.
Industry: Across industries
Accounting Standards (IFRS / GAAP / Local)·Regnskapsstiftelsen·2 months ago
The revised standard requires a clear beginning and end to the årsberetning. Separate documents remain possible where legislation expressly permits them.
Industry: Legal and accounting activities
Bookkeeping & Financial Statement Requirements·Regnskapsstiftelsen·2 months ago
Comments are due by 30 November 2026 on proposals covering imports, time records and advance invoicing.
Industry: Across industries
Accounting Standards (IFRS / GAAP / Local)·Regnskapsstiftelsen·2 months ago
IASB board member Patrina Buchanan will discuss standard-setting projects on 19 October; registration closes on 13 October.
Industry: Legal and accounting activities
Accounting Standards (IFRS / GAAP / Local)·Revisorforeningen·3 months ago
The proposals concern annual-accounts regulations and deposit-guarantee disclosures; responses are due on 6 November 2026.
Industry: Financial service activities, except insurance and pension funding · Insurance, reinsurance and pension funding, except compulsory social security