Accounting

Accounting Standards Board (BFN)

Redovisningsrådet (RR)

Förvaltningsberättelse

Income Statement

Note

Kapitalandelsmetoden

Kapitalandelsmetoden – consolidate, consolidation of intresseföretag.

Translation of foreign subsidiaries

Currency conversions are carried out in accordance with RR8. Current method is used for translating the results- and balance in all foreign operations. The current method, all assets, provisions and liabilities are translated at closing rates, and that all income statement items are translated at average rates. Exchange rate differences are recognized directly in equity.

Translation of foreign companies' accounts

Closing rate

Average rate

Konsolideringsprinciper

Konsolideringsprinciper 

Elimination of transactions between group companies

Elimination of transactions between group companies

Consolidation, Consolidating subsidiaries, intresseföretag?

How to consolidate a subsidiary (subsidiary) or intresseföretag (associates):

On consolidation of subsidiaries is

Vid konsolidering av ett intressebolag ska kapitalandelsmetoden tillämpas.

Elimination of transactions between group companies

Koncerninterna fordringar och skulder samt transaktioner mellan företag i koncernen liksom därmed sammanhängande orealiserade vinster elimineras i sin helhet.

Förvärvsmetoden

The purchase method means that the acquisition of subsidiaries is treated as a transaction whereby the parent company indirectly acquires the subsidiary's assets and liabilities. Goodwill arises when the acquisition vidförvärv of shares in subsidiaries over the fair value of the acquired company's identifiable net assets. Goodwill is carried at cost less accumulated depreciation and any impairment.