Accounting in Denmark
Up-to-date information and background knowledge can help support and grow your business internationally. On this page you can access a range of articles, books and online resources providing quick links to information such as accounting standards, GAAP comparisons and background knowledge.
Accounting Standards Updates by Jurisdiction: Denmark
Updates from Deloitte's IAS Plus service.
Member organizations and country profiles: Denmark
Profile of the legal and regulatory environment, including information on the statutory framework for accounting and auditing, regulation of the profession and adoption of international standards.
Accountancy associations and groups
For regional organisations and networks, see our list of international accountancy bodies
ICAEW contact members
Contact member in Denmark
ICAEW's network of Contact Members around the world are a point of contact for enquiries and act as ambassadors in promoting ICAEW's strategy and brand in each region.
IFRS: Introduktion til de internationale regnskabsstandarder
Deloitte guide comparing IFRS to DK GAAP published in October 2013. Available in Danish only.
Model financial statements
Model financial statements – Denmark
Example accounts produced and regularly updated by Deloitte member firms to help users prepare reports in compliance with local GAAP.
Guides and resources
Overview of the profession in Denmark
Accountancy Europe, July 2020
Survey of the structure and organisation of the accountancy profession across Europe. Each country profile compares the status of different professional titles and shows whether they are restricted titles, which are reserved activities and authorisations, and whether they are regulated or supervised. The profiles also list the necessary qualifications and requirements to work in this country, such as registration costs and insurance, and gives basic statistics on the number of qualified professionals and trainees in each country.
Overview of the accounting requirements in force on January 31, 2013 per entity type
Information collated by the European Commission and EY as part of a wider Accounting guide for SMEs published in 2015. Tables summarise accounting practices for medium-sized, small-sized and micro entities across EU countries, covering requirements for:
- legal entity name
- size thresholds
- accounting systems
- accounting framework
- recording of financial transactions
- components of financial statements
- management report
- publication of financial statements.
Use of IFRS standards by jurisdiction: Denmark
Country profile prepared by the IFRS Foundation with notes on the extent of IFRS application, relevant jurisdictional authority, IFRS endorsement and translation of standards.
Articles and books in the Library collection
Each selected book features specific accounting information on this country or territory; click on the links for more details. Alternatively, contact us if you have a particular enquiry or need further help consulting these titles.
European Accounting Guide (5th ed.)
David Alexander and Simon Archer (eds.) (2003)
Individual country and region chapters cover background information, accounting policies and practices, discuss the form and content of published financial statements and offer sample accounts.
International Corporate Procedures
This regularly updated database includes information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country or territory with original language and English language versions presented together. Contact us to request documents from the database.
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