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Significant differences between the Danish Financial Statements Act and IFRS

Differences: Danish Financial Statements Act and IFRS

This publication provides you with an overview of the most significant differences between the Danish Financial Statements Act and IFRS standards.

Overview of significant differences between the Danish Financial Statements Act and IFRS

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In this publication, we provide you with an overview of the most significant differences between the Danish Financial Statements Act and IFRS standards effective from 1 January 2019.

The publication primarily focuses on recognition and measurement differences and only highlights a few of the differences in terms of disclosure and presentation.

Please note that only significant differences are included and that application of this overview does not guarantee the identification of all differences. This will require a more detailed analysis of the entity's specific circumstances and transactions.

Adopted IFRS standards and IFRICs that have not yet come into force are not discussed.

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