The Financial Supervisory Authority of Norway has proposed amendments to annual accounts regulations for banks, credit institutions, financing companies, and life and non-life insurers. The changes would align the regulations with IFRS 18 Presentation and Disclosure in Financial Statements and require note disclosures on deposits covered by the deposit guarantee scheme. The amendments would apply from Jan. 1, 2027, when IFRS 18 takes effect, although the standard permits earlier application. Comments are due by Nov. 6, 2026.
Norwegian Finanstilsynet2026-08-07
Financial Supervisory Authority of Norway launches consultation on IFRS 18 accounting changes and deposit guarantee disclosures
The Financial Supervisory Authority of Norway is consulting on accounting rule changes to align relevant financial institutions with IFRS 18 and require disclosures on deposits covered by the deposit guarantee scheme. The amendments are proposed to take effect Jan. 1, 2027, with comments due by Nov. 6, 2026.