Statusregnskap

Statusregnskap, also known as a balance sheet, is a financial statement that provides a snapshot of a company's financial position at a specific point in time. It is one of the three primary financial statements, along with the income statement and the cash flow statement. The balance sheet is essential for understanding a company's assets, liabilities, and equity.

The balance sheet is structured into three main sections: assets, liabilities, and equity. Assets represent the resources owned by the company, which can be categorized into current assets (such as cash, accounts receivable, and inventory) and non-current assets (such as property, plant, and equipment). Liabilities represent the company's obligations, which can be categorized into current liabilities (such as accounts payable and short-term loans) and non-current liabilities (such as long-term loans and deferred tax liabilities). Equity represents the residual interest in the assets of the company after deducting liabilities, which includes share capital and retained earnings.

The balance sheet is prepared according to accounting standards and principles, such as Generally Accepted Accounting Principles (GAAP) in the United States or International Financial Reporting Standards (IFRS) globally. It is used by stakeholders, including investors, creditors, and management, to assess the financial health and stability of a company. The balance sheet is typically prepared on an annual basis, but it can also be prepared for interim periods, such as quarterly or semi-annually.