Danish Financial Statements Act
The Act sets the reporting classes, the required contents of the annual report, the management review, audit and filing with the Danish Business Authority. Requirements rise with company size through reporting classes A to D.
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Reference
- Reference
- LBK nr 1057 af 23/09/2024
- Area
- Company, accounts and bookkeeping
- Supervision
- Erhvervsstyrelsen
- Publisher
- Retsinformation
- Checked
- 2026-09-10
We publish metadata, not statute text.
Supervision
Questions
Related acts
- Danish Companies ActLBK nr 1168 af 01/09/2023
- Danish Bookkeeping ActLOV nr 700 af 24/05/2022
- Danish Salaried Employees ActLBK nr 1002 af 24/08/2017
- Danish Holiday ActLOV nr 60 af 30/01/2018
- Danish Working Environment ActLBK nr 2062 af 16/11/2021
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