IFRSrapporter

IFRSrapporter is a Norwegian-language term used to describe reports that present a company’s financial position and performance in accordance with International Financial Reporting Standards (IFRS). The term is not a formal standard itself but refers to the suite of IFRS-based financial statements and related disclosures that companies publish for investors, regulators, and other stakeholders.

Typically, IFRS-based reporting includes the consolidated financial statements: income statement, statement of comprehensive income, balance sheet, cash flow statement, and statement of changes in equity. It is accompanied by notes that disclose accounting policies, significant judgments, estimation uncertainties, and segment information as required under IFRS. An auditor’s report is usually included when the financial statements are audited. In many jurisdictions, IFRSrapporter are released on an annual basis, and sometimes for interim periods as well.

Regulatory context: IFRS was issued by the International Accounting Standards Board (IASB) and is adopted or permitted in many jurisdictions for listed groups. In the European Union, for example, IFRS is required for listed companies’ consolidated financial statements. National regulators may require publication of IFRS-based reports through official channels or stock exchanges, and the exact presentation and disclosure requirements can vary by jurisdiction.

Usage and access: IFRSrapporter are commonly hosted on company websites and in regulatory filing databases. They serve as the primary source for users seeking standardized financial information across companies, facilitating comparability and transparency. The documents typically reference relevant IFRS standards and may include additional management commentary or disclosures as mandated by local rules.