The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Norway

Erlend Kvaal

Accounting in Europe, 2017, vol. 14, issue 1-2, 150-157

Abstract: Although not a EU member, Norway is required to implement the EU Accounting Directive through its obligations under the EEA agreement. An expert group has prepared a draft law that will be decided upon by the legislator, most likely during 2017. The draft law has a strong orientation towards IFRS, which is evidenced in particular by the choice of IFRS for SMEs as the basis for Norwegian accounting standards.

Date: 2017
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DOI: 10.1080/17449480.2017.1304646

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