Accounting Standards (IFRS / GAAP / Local)·Regnskapsstiftelsen·4 days 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·4 days 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.
ESG & Sustainability Reporting·Regnskapnorge·5 days 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.
Bookkeeping & Financial Statement Requirements·Lovdata·1 week 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.
Accounting Standards (IFRS / GAAP / Local)·Revisorforeningen·2 weeks 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.
Bookkeeping & Financial Statement Requirements·Regnskapnorge·2 weeks ago
Import of goods, time documentation and advance invoicing statements revised; no separate entry-into-force date — they apply from publication.
Bookkeeping & Financial Statement Requirements·Revisorforeningen·2 weeks 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.
ESG & Sustainability Reporting·Revisorforeningen·3 weeks 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.
Bookkeeping & Financial Statement Requirements·Skatteetaten·1 month 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.
Accounting Standards (IFRS / GAAP / Local)·Regnskapsstiftelsen·1 month ago
The revised standard requires a clear beginning and end to the årsberetning. Separate documents remain possible where legislation expressly permits them.
Bookkeeping & Financial Statement Requirements·Regnskapsstiftelsen·1 month ago
Comments are due by 30 November 2026 on proposals covering imports, time records and advance invoicing.
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.
Accounting Standards (IFRS / GAAP / Local)·Revisorforeningen·2 months ago
The proposals concern annual-accounts regulations and deposit-guarantee disclosures; responses are due on 6 November 2026.