What is årsregnskabsloven (the Financial Statements Act)?

In short

Årsregnskabsloven is the Danish act governing annual reports — what they must contain and when they must be filed.

In practice

The act groups businesses into reporting classes A-D by size, with more requirements the larger the class. For companies it sets, among other things, the 6-month filing deadline after year-end and the rules on audit and audit exemption.

Go deeper: Annual report for an ApS: deadlines, requirements and price

Related terms

• Årsrapport (annual report)
• Regnskabsklasse (reporting class)
• Bogføringsloven (the Bookkeeping Act)
• See every term in the dictionary

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