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 objectivity and verifiability, as it's based on actual transactions. However, over time, the value of an asset can change due to various factors like wear and tear (depreciation), obsolescence, or market fluctuations. While the initial recording is at anskaffningsvärden, subsequent accounting treatments might involve adjustments to reflect these changes, such as depreciation charges that reduce the carrying amount of the asset on the balance sheet.

The anskaffningsvärden is crucial for calculating gains or losses when an asset is sold. The difference between the selling price and the original anskaffningsvärden (adjusted for accumulated depreciation, if applicable) determines the profit or loss realized from the disposal. Understanding anskaffningsvärden is essential for accurate financial statement preparation, performance analysis, and tax calculations.