§ 7-7 a Bruttopresentasjon
Lov om årsregnskap m.v. (regnskapsloven) (LOV-1998-07-17-56)
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§ 7-7 a. Bruttopresentasjon
Det skal opplyses om bruttobeløp for eiendeler og forpliktelser, samt inntekter og kostnader som presenteres netto i resultat- eller balanseoppstilling.Tilføyd ved lov 30 april 2021 nr. 26 (ikr. 1 juli 2021 iflg. res. 30 april 2021 nr. 1316).
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