摘要：As from 2005 listed companies are required
to apply International Financial Reporting
Standards (IFRS) when preparing and presenting
consolidated accounts. Kredittilsynet has been
tasked with ensuring that companies comply
with this requirement. The oversight encompasses
all Norwegian registered enterprises
that are listed on a stock exchange, authorised
marketplaces in Norway or on regulated markets
in other EEA states. Kredittilsynet¡¯s oversight
does not extend to foreign enterprises listed
on Oslo B.rs. The oversight applies to periodic
reporting such as annual accounts at group
and company level, directors¡¯ reports and
interim accounts.
