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Notekrav for små foretak

<p>NRS ber Finansdepartementet om å vurdere nødvendige endringer i regnskapsloven for å rydde opp i inkuriene og uklarhetene.&nbsp;</p>
<p>Videre stiller NRS et spørsmål om § 7-1 annet ledd om at det skal gis opplysninger som er nødvendige for å bedømme stilling og resultat og som ikke fremgår av årsregnskapet for øvrig.&nbsp;Notekrav for små foretak skal som utgangspunkt begrenses til kravene som følger av&nbsp;regnskapsdirektivet. NRS ber om å få innsikt i vurderingene som ble gjort i forbindelse med at departementet valgte å videreføre § 7-1 annet ledd for små foretak, slik at dette kan tas med videre utvikling av god regnskapsskikk for små foretak.</p>