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| Author: | Alexander, D. Schwencke, H. R. |
| Title: | Accounting Change in Norway |
| Journal: | European Accounting Review
2003 : VOL. 12:3, p. 549-566 |
| Index terms: | ACCOUNTING NORWAY LAW |
| Language: | eng |
| Abstract: | During the last twenty years, a change from a continental towards what can broadly be characterized as an Anglo- Saxon perspective of accounting has taken place in Norway. This paper discusses whether the new Norwegian Accounting Act of 1998 and the accounting standards issued by the Norwegian standard-setting body represent a further focus on the Anglo-Saxon perspective. Important parts of Norwegian accounting regulation, particularly the Norwegian Conceptual Framework, are highlighted and compared with the positions of European (EC Accounting Directives) and international (IASB) accounting. The findings indicate that the Anglo-Saxon perspective of accounting appears to be strengthened by the new Norwegian law. |
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