Avsetningshendelser

Avsetningshendelser, often translated as "provisioning events" or "accrual events" in English, refer to the accounting recognition of a liability that is uncertain as to its timing or amount. This occurs when an entity has a present obligation arising from a past event, and it is probable that an outflow of resources will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.

These events are distinct from typical payables or accruals where the amount and timing are generally known with certainty. Instead, avsetningshendelser involve estimations and judgments based on the best available information at the reporting date. Common examples include provisions for legal claims, warranties, restructuring costs, and environmental remediation.

The recognition of an avsetningshendelse requires careful consideration of accounting standards, such as those outlined by the International Accounting Standards Board (IASB) in IAS 37 Provisions, Contingent Liabilities and Contingent Assets. The standard sets out criteria that must be met before a provision can be recognized in the financial statements.

When an avsetningshendelse occurs, the entity will record a provision, which is a liability on its balance sheet, and a corresponding expense on its income statement. As more information becomes available, or as the obligation is settled, the provision may be adjusted or derecognized. The objective is to ensure that financial statements reflect the true financial position and performance of the entity by adequately accounting for potential future outflows.