Company /periodandyear/help/taxation/impersonal/information/company section 2024-09-12T19:33:52+02:00 # Company In the left menu below **Company** you register/update **Client information**, **Various information**, **Accounting office**, and **Auditor**. This information is automatically transferred to fields in the tax forms. Client information /periodandyear/help/taxation/impersonal/information/company/client-information section 2024-09-12T19:33:52+02:00 # Client information In **Client information**, some fields are populated automatically based on information that appears under **Settings - Company information**. If you want to change this section, click the **Change company information** link and edit as desired. Some client information can also be imported from the [Brønnøysund Register Centre](https://www.brreg.no/). Registered client information on the clients corporate identity number will be fetched.

When you start the year-end period for the first time, the import from the Brønnøysund Register Centre will be performed automatically.

To import data, simply click the button**Import from BrReg.no** at the bottom of the page in **Year-end closing - Information and tax - Information**. The button is available in the following menus: - Client information - Accounting office - Auditor Fill in the other fields under **Client information** manually.

The value in Number of man-years is transferred to notes in the Annual report.

 Foreign companies with limited tax liability to Norway /periodandyear/help/taxation/impersonal/information/company/client-information/foreign-companies-limited-tax-liability page 2025-01-21T08:20:42+01:00 # Foreign companies with limited tax liability to Norway This functionality replaces the previous form RF-1045 Statement of accounts. For the function to be available, the following setup must be specified: - Company type NUF (Norwegian-registered foreign enterprise) - Municipality number 2312 Sokkel (wrong municipality number will cause a validation error.) - Tick ​​mark in company information for **Foreign company with limited tax liability to Norway (formerly RF-1045).** The check box is only available for NUF. (Norwegian-registered foreign enterprise) If you check \'YES\' in this choice, user must confirm this by entering the company number.

NB! The choice generates the deactivation of all areas and deletes all data that may be in them, and which is not relevant to the company type.

#### The following areas will remain - Withdrawal of assets or liabilities from Norwegian territory - Goods - Accounts receivable - Tax depreciation - Profit/Loss Account - Interest limitation - Controlled transactions and balances For taxable depreciations, it will be possible to limit this to the number of days the operating assets in question have been part of the taxable business. All other work areas will be removed and any data that may have been registered in these will be permanently deleted. System vouchers will be deactivated so that allocations etc. will have to be registered manually. The branch accounts are filled in under **Annual accounts - Information and tax - Financial statement.** Values from here are transferred to **Tax calculation**. See [](https://www.skatteetaten.no/bedrift-og-organisasjon/skatt/skattemelding-naringsdrivende/ny-skattemelding/poster-felter-og-temaer/)[Items, fields and topics in the new tax return for businesses](https://www.skatteetaten.no/bedrift-og-organisasjon/skatt/skattemelding-naringsdrivende/selskap/poster-felter-og-temaer/) for more information. IFRS and simplified IFRS /periodandyear/help/taxation/impersonal/information/company/client-information/ifrs page 2024-09-13T13:35:28+02:00 # IFRS and simplified IFRS Accounting principles are defined under **Information and tax - Information** and the menu item **Client information** in the left-hand menu. IFRS or Simplified IFRS can be selected in **What rules are used in the preparation of the annual accounts?**. #### Reference accounts that are special for companies with IFRS and simplified IFRS - 1151 Assets classified as held for sale (IFRS) - 1180 Investment properties (IFRS) - 1490 Biological assets (IFRS) - 3850 Change in value of investment properties (IFRS) - 3870 Change in value of biological assets (IFRS) - 8880 Change in value adjustment reserve (IFRS) - 8881 Actuarial gains and losses on benefit plans (IFRS) - 8882 Other income and expenses related to enterprises (IFRS) - 8883 Net gain and loss on equity instruments (IFRS) - 8884 Change in fair value due to own credit risk (IFRS) - 8890 Tax related to items not to be reclassified (IFRS) - 8891 Currency translation differences (IFRS) - 8892 Change in fair value of the hedging instrument in cash flow hedging (IFRS) - 8893 Net gains and losses on financial assets measured at fair value (IFRS) - 8894 Net change in hedging costs (IFRS) - 8895 Tax related to items that can be reclassified (IFRS) #### Reference accounts that are special for companies with full IFRS - 2054 Reserved ordinary dividend (IFRS) - 2055 Deferred additional dividend (IFRS) - 2056 Reserved extraordinary dividend (IFRS) Dividend : If the company uses simplified IFRS, the dividend function and the accounts used are the same as for NGAAP. : If the company applies full IFRS, dividends are allocated to equity accounts 2054, 2055 and 2056, which then replace accounts 2800, 2801 and 2802, Group contribution : If the company uses simplified IFRS, the group contribution function and the accounts used are the same as for NGAAP. : If the company applies full IFRS, amounts are recorded in group contributions in the group contribution function, and these are taken into account in the tax calculation, but the group contribution is not accounted for as automatic postings, in contrast to simplified IFRS and NGAAP. : With full IFRS, the group contribution will affect provisions for payable tax, but Period & Year includes the amounts from group contributions as an element under **Other temporary differences that affect deferred tax** in the function for temporary differences. Should this produce a different result than expected, the amount can be overridden in the function for temporary differences on the separate card **Differences affecting deferred tax**. Assets classified as held for sale : Reference account 1151 is used for this type, and this account is shown as a separate group under current assets in the schedule. Change in value investment properties : Reference account 3850 is used for this type, and this account is shown with operating profit before and after changes in value of investment properties. Other profit components for IFRS : The reference accounts in the 88 series are used for this: : - 8880 Change in value adjustment reserve (IFRS) - 8881 Actuarial gains and losses on benefit plans (IFRS) - 8882 Other income and expenses related to enterprises (IFRS) - 8883 Net gain and loss on equity instruments (IFRS) - 8884 Change in fair value due to own credit risk (IFRS) - 8890 Tax related to items not to be reclassified (IFRS) - 8891 Currency translation differences (IFRS) - 8892 Change in fair value of the hedging instrument in cash flow hedging (IFRS) - 8893 Net gains and losses on financial assets measured at fair value (IFRS) - 8894 Net change in hedging costs (IFRS) - 8895 Tax related to items that can be reclassified (IFRS) : The desired accounting lines with the desired line text are edited in the layout plan by dividing the accounting line into several accounting lines, where you can edit the texts yourself. Biological assets : Reference account 1490 is used for this type, and the amount is included in a separate line in temporary differences. Tax values ​​for biological assets are recorded directly in temporary differences by overriding the field for tax value of biological assets. : Change in value of biological assets in the income statement uses reference account 3870. Various information /periodandyear/help/taxation/impersonal/information/company/various-information page 2024-09-12T19:33:52+02:00 # Various information In **Various information**, you register information that is automatically transferred to the tax return. Select **Yes** for the conditions relevant to the company and answer the questions in the underlying section that then appear. See [Items, fields and topics in the new tax return for businesses](https://www.skatteetaten.no/bedrift-og-organisasjon/skatt/skattemelding-naringsdrivende/selskap/poster-felter-og-temaer/) for more information. Accounting office /periodandyear/help/taxation/impersonal/information/company/accounting-office page 2024-09-12T19:33:52+02:00 # Accounting office Information about the **Accounting office** can be imported from the [Brønnøysund Register Centre](https://www.brreg.no/) or filled out manually. Registered information about the Accounting office on the clients corporate identity number will be fetched. All information can be edited if needed. To import data, simply click the button**Import from BrReg.no** at the bottom of the page in **Year-end closing - Information and tax - Information**. The button is available in the following menus: - Client information - Accounting office - Auditor Auditor /periodandyear/help/taxation/impersonal/information/company/auditor page 2024-09-12T19:33:52+02:00 # Auditor **Auditor** appears in the menu on the left if you answered **Yes** to the question **Is the company subject to audit?** under **Client information**. Information about the **Auditor**can be imported from the [Brønnøysund Register Centre](https://www.brreg.no/) or filled out manually. Registered information about the auditor on the clients corporate identity number will be fetched. All information can be edited if needed. To import data, simply click the button**Import from BrReg.no** at the bottom of the page in **Year-end closing - Information and tax - Information**. The button is available in the following menus: - Client information - Accounting office - Auditor