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

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  • Erlend Kvaal

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.

Suggested Citation

  • Erlend Kvaal, 2017. "The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Norway," Accounting in Europe, Taylor & Francis Journals, vol. 14(1-2), pages 150-157, May.
    • Handle: RePEc:taf:acceur:v:14:y:2017:i:1-2:p:150-157
    DOI: 10.1080/17449480.2017.1304646
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