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§ 5-2 Omløpsmidler

Lov om årsregnskap m.v. (regnskapsloven) (LOV-1998-07-17-56)

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Statute text (verbatim, original language)

§ 5-2. Omløpsmidler

Omløpsmidler skal vurderes til laveste av anskaffelseskost og virkelig verdi.

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Obligation and sanction

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Case law and risk

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Authority decisions

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relations_hash: 3af028571dbf698c82cfc2de257f9322cb906638a80865eb81791ce340b7eac9 · Source: NovaCopilot

Proof

ID: provision:no:regnskapsloven:5-2
sha256: 9b333792cc14457a3f699599b24a120f2e6da85a9d3a120eead683cdf6aad0b4
Official text: https://lovdata.no/dokument/NL/lov/1998-07-17-56 · Gjeldende lover, Lovdata (NLOD 2.0) · Read 2026-09-29
Source: NovaCopilot

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