Om Revimatch

Hvad indeholder et årsregnskab?

Vibeke Rasmussen

Vibeke Rasmussen

Del artikel

Om Revimatch

Hvad indeholder et årsregnskab?

Vibeke Rasmussen

Del artikel

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.

Artiklens indhold

Har du brug for hjælp?

Ønsker du hjælp med dit regnskab? Vi i Revimatch kan matche dig med den rette revisor - helt gratis og uforpligtende.

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