Regnskabsaflæggelsen

Regnskabsaflæggelsen, often translated as financial reporting or accounting statement, is the formal process of presenting a company's financial performance and position over a specific period. This typically involves preparing a set of standardized financial statements.

The core components of regnskabsaflæggelsen usually include the income statement (resultatopgørelse), which shows revenues, expenses, and profit or loss; the balance sheet (balancen), which details assets, liabilities, and equity at a specific point in time; and the cash flow statement (pengestrømsopgørelse), which tracks the movement of cash in and out of the company. In addition, a notes to the financial statements (noter) provides further details and explanations of the figures presented.

The purpose of regnskabsaflæggelsen is multifaceted. It serves to inform various stakeholders, including investors, creditors, management, and regulatory bodies, about the company's financial health and operational results. This information is crucial for decision-making, such as investment choices, loan applications, and strategic planning. Companies are often legally required to prepare and publish their financial reports, especially if they are publicly traded or operate in regulated industries. The specific accounting standards and regulations governing regnskabsaflæggelsen can vary by jurisdiction.