Ejer du en virksomhed, er du forpligtet til at offentliggøre et årsregnskab, medmindre der er tale om en enkeltmandsvirksomhed. Det gælder uanset, om der er tale om et anparts- eller aktieselskab. Regnskabet dækker de seneste 12 måneder, og perioden kaldes derfor for et regnskabsår.
Regnskabsåret behøver dog ikke nødvendigvis at strække sig fra januar til december som kalenderåret. Det står virksomheden frit for at vælge en anden periode.
Forlæng regnskabsåret i opstarten
Når du stifter en virksomhed, er årsregnskabet næppe det første, du tænker på. Og det behøver du heldigvis heller ikke, da du som ny iværksætter har mulighed for at forlænge dit første regnskabsår.
Hvis du f.eks. opretter dit firma i september og beslutter, at dit regnskabsår skal følge kalenderen, skal du først udarbejde dit første årsregnskab, når det kommende kalenderår udløber. Du kan dog maksimalt forlænge dit første regnskabsår til 18 måneder.
Et forlænget regnskabsår kan give lidt ro på opstartsfasen og sikre, at det første årsregnskab rent faktisk afspejler virksomhedens normale drift og ikke kun den hektiske opstartsfase.
Regnskabsåret slutter med udarbejdelsen af årsregnskabet, der opsummerer de økonomiske aktiviteter i regnskabsperioden. Årsregnskabet indeholder udgifter og indtægter, virksomhedens aktiver og passiver, og kommentarer hertil. På den måde giver årsregnskabet et overblik over den samlede økonomiske situation i virksomheden.
Årsregnskabet indgår i virksomhedens årsrapport og skal indgives til Erhvervsstyrelsen.
Revision af årsregnskabet
Mange virksomheder vælger at få en revisor til at gennemgå regnskabet, men det er kun et krav, hvis din virksomhed har revisionspligt.
Da enkeltmandsvirksomheder ikke er selvstændige skattesubjekter, er årsregnskabet frivilligt og skal derfor heller ikke godkendes af en revisor. Det samme gælder for interessentskaber (I/S).
Kapitalselskaber (ApS og A/S) har for det meste revisionspligt. Mindre selskaber kan dog nogle gange få lov til at spare revisionsregningen.
For at få lov til at fravælge revionspligten skal virksomheden to regnskabsår i træk ikke overskride følgende værdier:
- en balancesum på 4 mio. kr.
- en nettoomsætning på 8 mio. kr.
- et gennemsnitligt antal heltidsbeskæftigede på 12 i løbet af regnskabsår
Det skal vedtages på en ordinær generalforsamling, hvis virksomheden ikke ønsker at være omfattet af revisionspligten, og det skal fremgå tydeligt af årsrapporten, at man ikke er underlagt pligten.
Årsregnskabet skal senest være udfærdiget og sendt til Erhvervsstyrelsen fem måneder efter regnskabsårets udløb. Så slutter dit regnskabsår d. 31. december, skal årsregnskabet altså sendes senest d. 31. maj.
Udarbejd en grundig årsrapport
Årsrapporten er et vigtigt dokument. Ikke blot giver den et strategisk overblik internt i virksomheden, så man bedre kan disponere sine midler. Den giver også offentligheden et indblik i din virksomhed, og derfor er der også stor sandsynlighed for, at din virksomheds samarbejdspartnere og potentielt kommende investorer vil orientere sig i dine årsrapporter.
Det kan derfor betale sig at bruge tid på at få udarbejdet en udførlig og grundig årsrapport, der ikke blot giver et overblik over virksomhedens situation her og nu, men også indeholder din virksomheds visioner for fremtiden. En grundig årsrapport sender et signal om en virksomhed med orden i sagerne.
What do you think?
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