Oppgjørsregnskaper

Oppgjørsregnskaper are financial documents used to settle the final balances between parties after a business arrangement, project, dissolution, or other form of settlement. They provide a comprehensive reconciliation of what is owed or due to each party, based on the underlying contracts, agreements, and transactions that have occurred.

A typical oppgjørsregnskaper include a detailed listing of assets and liabilities, outstanding invoices, accrued costs, intercompany balances, tax considerations, interest, fees, and any necessary adjustments for depreciation or write-downs. The documents aim to show the net position for each party, specifying who must pay how much and on what schedule. They often include a narrative section that explains the basis for calculations and references relevant contracts or agreements.

The preparation of oppgjørsregnskaper is usually carried out by accountants or an independent auditor, and they are commonly used in contexts such as dissolution of partnerships, settlement of joint ventures, project close-outs, or post-transaction reconciliations. They serve as a basis for final payments, enable transparency between the involved parties, and can be used as evidence in negotiations, dispute resolution, or court procedures.

Standards and formality vary by context. In Norway they are typically prepared in accordance with applicable accounting principles and tax rules, and may be aligned with corporate or statutory reporting requirements when relevant. The legitimacy of an oppgjørsregnskaper often depends on the mutual agreement of the parties or on judicial confirmation in the event of disputes.