Accounting

Accounting Standards Board (BFN)

Redovisningsrådet (RR)

Förvaltningsberättelse

Income Statement

Note

Interimsfordringar

Interim Claims can be viewed as a claim against someone. There are two types of interim claims:

Prepaid expenses

Accrued income

Accrued income

An accrued revenue is a revenue stream that it has acquired but not yet had time to be distributed to the company.

An accrued benefit may be seen as a claim against someone.

The most common accrued revenue is interest received on bank account, but not yet paid or become good written bank account.

I samband [...]

Prepaid expenses

Prepaid expenses are expenses which it has paid in advance for a longer period.

A prepaid expense can be viewed as a claim against someone.

The most common förubetalda cost is when a company pays its rent quarterly in advance.

When this happens it can be said that the company has a claim (interim claim) on the landlord.

Tenant book it [...]