Statistics on applied accounting principles

The page provides an overview of the accounting principles applied in the financial statements of government entities.

Select from Number of entities below. Details will appear when you click the corresponding link that shows up.

Note:
The cash basis and accrual basis are two accounting principles permitted in government entities.

Read more about the cash basis as described in the Financial Management Regulations at DFO's website.

Read more about the accrual basis according to the Government Accounting Standards (SRS) at DFO's website.

Read more about entity type and affiliation form at Forvaltningsdatabasen documentation.

Date:

Year

Accounting principles for preparing the financial statements	Number of businesses	Cash principle	Accrual principle
Departement	17	12	5
Forvaltningsbedrift	3	0	3
Forvaltningsorgan med særskilte fullmakter (nettobudsjettert virksomhet)	36	0	36
Ordinært forvaltningsorgan	128	78	50

Business name	Parent	Type of unit	Affiliation type	Accounting principles
Eksportfinansiering Norge	Nærings- og fiskeridepartementet	Nasjonal organisasjon	Forvaltningsbedrift	Periodiseringsprinsippet
Statens pensjonskasse forvaltningsbedrift	Arbeids- og inkluderingsdepartementet	Nasjonal organisasjon	Forvaltningsbedrift	Periodiseringsprinsippet
Statsbygg	Digitaliserings- og forvaltningsdepartementet	Etat	Forvaltningsbedrift	Periodiseringsprinsippet