Anskaffningsvärden
Anskaffningsvärden, often translated as acquisition cost or historical cost, refers to the original price paid for an asset when it was acquired. This includes not only the purchase price but also any directly attributable costs incurred to bring the asset into its intended working condition. Such costs might include transportation, installation, and setup fees. Anskaffningsvärden is a fundamental concept in accounting and financial reporting, particularly for tangible and intangible assets on a company's balance sheet.
In many accounting standards, assets are initially recorded at their anskaffningsvärden. This historical cost principle ensures
The anskaffningsvärden is crucial for calculating gains or losses when an asset is sold. The difference between