Guide to extended country-by-country reporting (ECBCR) for businesses

  • 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.
Written by
Frian Årsnes
Publication date
978-82-93212-86-7 (norsk), 978-82-93212-87-4 (engelsk)