An annual report consists of a balance sheet, an income statement, notes and a management report. The annual report for a larger company, there shall also include a cash flow statement. Create (2006:871).
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Balance Sheet
Plan depreciation
Planned avkrivningar Book depreciation
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Bokslutsdispositioner
Untaxed reserves – Periodiseringsfonder + Avsättning till periodiseringsfond + Reversal of tax allocation Depreciation above and below the plane Equipment Equipment
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Accounting depreciation
Bokföringsmässiga avskrivningar Planmässiga avskrivningar
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Untaxed reserves
They are two types of untaxed reserves: -Periodiseringsfonder -Överavskrivningar av inventarier
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Accounting for costs of research and development
RR15 Intangible Assets. The recommendation means that development costs recognized as assets when it is identifiable, control is held and that it expected to provide future economic benefits. Furthermore, activated development costs only if it is technically and financially possible to complete the product and that the intention is to sell the finished product, samt att man kan […]
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