Regnskabsmetode

Regnskabsmetode refers to the system used to record, classify and report an entity’s financial transactions. It determines when revenue and expenses are recognized, how assets and liabilities are measured, and how the results are presented in financial statements. The choice of method affects profitability, liquidity and the perceived financial position of the business.

The kontant basis, or cash basis accounting, recognizes revenue when cash is received and expenses when cash is paid. It is simple and often used by small businesses or for tax reporting in certain jurisdictions. It provides a clear view of cash flow but may distort performance in periods with a lag between incurrence of costs and receipt of payments.

The periodiseret regnskab, or accrual basis, records revenue when earned and expenses when incurred, regardless of the timing of cash flows. This aligns with the matching principle, providing a more accurate picture of profitability and financial position over a period. Accrual accounting is required under many national standards and under international frameworks for larger entities.

Dobbelt bogholderi, or double-entry bookkeeping, underpins most regnskabsmetoder. Every transaction affects at least two accounts, ensuring the accounting equation (assets = liabilities + equity) remains in balance and enabling error detection and more informative reporting.

Other considerations include accounting standards such as IFRS or national GAAP, which prescribe recognition, measurement and disclosure rules. The chosen method is influenced by legal form, size, industry, regulatory requirements, and the needs of users such as investors or lenders. Changes in method must be disclosed in notes, with retrospective adjustments where required. Transition considerations should address comparability and stakeholder communication.