- Extended Country-by-Country Reporting (ECBCR) is a measure to equate all businesses and ensure that key figures are reported for each country in which the company is present.
- The basis for the reporting must be the financial accounts - no other option for reporting provide trustworthy information to stakeholders and the wider society.
- To make sense, the information must be reported as it is included in the consolidated financial statements - before elimination. Eliminations must therefore be reported separately.
978-82-93212-86-7 (norsk), 978-82-93212-87-4 (engelsk)