Årsregnskabet er delt op i to dele: selve årsregnskabet samt ledelsesberetningen omkring, hvorvidt regnskabet giver et retvisende billede på virksomhedens økonomi.
Ledelsesberetning:
Formålet med ledelsesberetningen er, at årsregnskabet rent faktisk viser et retvisende økonomisk billede af virksomheden, uden fejl og mangler, og i modsat fald hæfter ledelsen for det.
Regnskabspraksis:
Årsregnskabet starter som udgangspunkt med en forklaring af, hvilken regnskabspraksis der er anvendt til, at finde frem til forholdene, der opgøres i de forskellige regnskabsposter.
Forhold der har betydning for årsregnskabet:
Herefter følger der oplysninger om de forhold, der har haft en betydning for virksomhedens regnskab – både positivt eller negativt.
Revisorerklæring:
Er der foretaget revision i virksomheden af en godkendt revisor, følger der også en revisorerklæring med. Revisorerklæringen er et stempel på, at regnskabet er retvisende.
What do you think?
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