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Justeringen

Justeringen is a Swedish noun meaning "the adjustment" and is used across several fields to describe changes made to bring something into alignment with a standard, with updated information, or with a desired state. The term derives from the verb justera, to adjust. In everyday language it can refer to a specific adjustment or to the ongoing process of refining measurements, plans, or calculations.

In accounting and finance, a justering (often plural justeringar) refers to entries made at the end of

In engineering and metrology, justering denotes calibration and alignment of instruments, sensors, or systems to meet

In statistics and research, adjustments account for biases, sampling error, or confounding factors. They are often

In public policy and taxation, the term can describe amendments or corrections to rules, budgets, or tax

In everyday use, people speak of adjustments to schedules, forecasts, or plans in response to new information

a
reporting
period
to
reflect
accruals,
deferrals,
depreciation,
impairment,
or
corrections
of
prior
estimates.
Such
adjustments
ensure
that
financial
statements
present
a
true
and
fair
view
of
an
entity's
financial
position.
specified
tolerances
or
performance
criteria.
Examples
include
calibrating
a
scale,
adjusting
a
gauge,
or
aligning
optical
components.
implemented
through
weighting,
standardization,
or
imputation
to
improve
comparability
or
accuracy
of
results.
calculations
when
new
information
becomes
available
or
conditions
change.
or
changing
circumstances.