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:
Applied accounting principles in 2024
| Accounting principles for preparing the financial statements | Number of businesses | Cash principle | Accrual principle | Other |
|---|---|---|---|---|
| Annet | 1 | 0 | 0 | 0 |
| Departement | 17 | 12 | 5 | 0 |
| Forvaltningsbedrift | 3 | 0 | 3 | 0 |
| Forvaltningsorgan med særskilte fullmakter (nettobudsjettert virksomhet) | 36 | 0 | 36 | 0 |
| Konstitusjonelle institusjon | 6 | 1 | 5 | 0 |
| Ordinært forvaltningsorgan | 128 | 78 | 50 | 0 |
Accounting principles 2024 for Konstitusjonelle institusjon
| Business name | Parent | Type of unit | Affiliation type | Accounting principles |
|---|---|---|---|---|
| Stortinget | Kontantprinsippet | |||
| Stortingets ombudsnemd for forsvaret | Periodiseringsprinsippet | |||
| Riksrevisjonen | Storting | Periodiseringsprinsippet | ||
| Sivilombudet Stortingets ombud for kontroll med forvaltningen | Periodiseringsprinsippet | |||
| Norges institusjon for menneskerettigheter | Storting | Periodiseringsprinsippet | ||
| Stortingets kontrollutvalg for etterretnings-, overvåkings og sikkerhetstjeneste, EOS-utvalget | Periodiseringsprinsippet |