Kármérlegek

Kármérlegek, often translated as "balance sheets" or "financial statements," are fundamental documents in accounting that provide a snapshot of a company's financial health at a specific point in time. They are one of the core financial statements, alongside the income statement and cash flow statement. A kármérleg is structured to show what a company owns (assets), what it owes to others (liabilities), and the owners' stake in the company (equity).

The fundamental accounting equation that underpins a kármérleg is: Assets = Liabilities + Equity. Assets represent resources controlled by the company from which future economic benefits are expected to flow. These can be current assets (expected to be converted to cash or used within one year, such as inventory and accounts receivable) or non-current assets (long-term assets like property, plant, and equipment). Liabilities represent obligations of the company to transfer economic benefits to other entities in the future, also categorized as current (due within one year, like accounts payable) and non-current (long-term debts). Equity represents the residual interest in the assets of the company after deducting all its liabilities, essentially the owners' investment.

Companies prepare kármérlegek regularly, typically quarterly and annually, to inform stakeholders such as investors, creditors, and management. They are crucial for assessing a company's liquidity, solvency, and overall financial performance. Analyzing trends in the kármérleg over time can reveal significant insights into the company's financial management and strategic direction. Publicly traded companies are required to file audited kármérlegek with regulatory bodies.