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Act Amendment to the Danish Financial Statement Act

Law On The Amendment Of The Danish Financial Statements Act

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Summary

This Act required reporting on intellectual capital resources and environmental aspects in the management report, if it is material to providing a true and fair view of the company's financial position.

Issuer

Denmark

Year

2007

Region

Europe

Issuer (type)

The Danish Parliament (Folketinget) (Government)

Instrument type

Law

Disclosure instrument

Yes

Geographical scope

National

Mandatory or voluntary

Mandatory

Text analysis

    • Moderate 0.77%
    • Moderate 0.11%
    • G focus: financial report, financial reporting, internal control, risk management, audit
    • Finance, Professional services