Balance Sheet « Accounting

Balance Sheet

An annual report consists of a balance sheet, an income statement, notes and a management report.

The annual report for a larger company, there shall also include a cash flow statement. Create (2006:871).

Depreciation above and below the plane

Plan depreciation

Planmässiga avkrivningar

Accounting depreciation

Bokslutsdispositioner

Untaxed reserves

-Periodiseringsfonder

+ Avsättning till periodiseringsfond

+ Reversal of tax allocation

Depreciation above and below the plane

+Machines

+Equipment

Accounting depreciation

Accounting depreciation

Plan depreciation

Untaxed reserves

They are two types of untaxed reserves:

-Periodiseringsfonder

-Överklintens Depreciation Ingar of inventarier

Accounting for costs of research and development

RR15 Intangible Assets.

The recommendation means that development costs recognized as assets when it is identifiable, control is held and that it expected to provide future economic benefits. Furthermore, activated development costs only if it is technically and financially possible to complete the product and that the intention is to sell the finished product, and that [...]