Accounting

Accounting Standards Board (BFN)

Redovisningsrådet (RR)

Förvaltningsberättelse

Income Statement

Note

Interimsskulder

Interim Debt can be viewed as a liability to any. There are two types of interim debt:

Deferred revenue

Accrued expenses

Deferred revenue

Deferred revenue is revenue that the company has been paid for in advance for a longer period.

A deferred income can be seen as a liability to those who paid in advance.

The most common förubetalda revenue is when a landlord has been paid for his rented premises. Typically the rents paid in advance and usually refers [...]

Accrued expenses

Accrued expenses are expenses that the company has, but have not yet been paid because they have not received an invoice.

An accrued expense can be seen as a liability to any.

In the preparation of financial statements (whether the case of monthly financial statements, halvårsbokslut or helårsbokslut) defers to those deferred costs.

Dessa hamnar [...]