Danish annual reporting
Danish GAAP
Also known as: DK-GAAP · Danske regnskabsregler
Collective shorthand for Danish accounting requirements (chiefly Årsregnskabsloven plus Danish accounting standards and practice) rather than a single standards book.
What it means
“Danish GAAP” is collective shorthand for the body of Danish accounting requirements. Unlike IFRS, it is not a single codified book of standards: it is primarily the Danish Financial Statements Act (Årsregnskabsloven), supplemented by Danish accounting guidance (notably FSR – danske revisorer's regnskabsvejledninger for class B and C companies) and generally accepted Danish accounting practice (“god regnskabsskik”).
When someone says a Danish company “reports under Danish GAAP”, they mean it follows the Financial Statements Act and the Danish standards and conventions around it, rather than full IFRS.
How it relates to nearby concepts
Danish GAAP is anchored in Årsregnskabsloven and its reporting classes. It is broadly aligned with IFRS principles but adapted to Danish law; listed companies must still use IFRS for their consolidated accounts.
Common misunderstandings
- Danish GAAP is one published standards book: It is shorthand for the Act plus accompanying Danish standards, guidance and practice; there is no single “Danish GAAP” volume.
See how Statera handles Danish GAAP annual reports across reporting classes A–D:
Danish GAAP Annual Report →Sources
Last reviewed: 19 June 2026
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