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Bekendtgørelse af årsregnskabsloven

Executive Order of the Danish Financial Statements Act



The Bekendtgørelse af årsregnskabsloven is a Danish regulation that outlines the requirements for annual financial reporting of companies. The regulation applies to all companies in Denmark, regardless of size and type. The obligations of businesses under the regulation include preparing and submitting annual financial statements, including a balance sheet, an income statement, a cash flow statement, and notes to the financial statements. The financial statements must be prepared in accordance with Danish accounting principles and must provide a true and fair view of the company's financial position, performance, and cash flows. The regulation also requires companies to prepare a management report, which should provide an analysis of the company's operations and financial performance, as well as a description of the company's risk management policies and other key management practices. Companies must also have their financial statements audited by a registered auditor, who will issue an auditor's report.







Issuer (type)

Ministry of Industry, Business and Financial Affairs (Erhvervsministeriet) (Government)

Instrument type


Disclosure instrument


Geographical scope


Mandatory or voluntary


Text analysis

    • Moderate 0.69%
    • Moderate 0.19%
    • E focus: environment, environmental policy, forests, deforestation
    • S focus: diversity, human rights, intellectual property, compensation
    • G focus: bribery, corruption, financial reporting, internal control, risk management, audit
    • Construction, Finance, Management, Manufacturing, Professional services, Real estate