Tidsrullering

Tidsrullering, often translated as "time rolling" or "time deferral," is a concept primarily used in accounting and financial reporting. It refers to the practice of delaying the recognition of revenue or expenses until a future period. This is typically done to align financial statements with the period in which the underlying economic activity occurs, promoting a more accurate representation of financial performance.

There are several reasons why tidsrullering might be employed. For instance, if a company has received payment for a service that will be delivered over the next year, the revenue is "rolled over" and recognized incrementally as the service is provided. Similarly, if a company has incurred an expense that will benefit future periods, it might be deferred and recognized over those future periods. This adheres to the matching principle, which dictates that expenses should be recognized in the same period as the revenues they help generate.

However, tidsrullering can also be used to manipulate financial results. Aggressive application of tidsrullering can inflate current period earnings by deferring recognition of expenses, or conversely, depress current earnings by deferring revenue. For this reason, accounting standards and regulations often provide specific guidelines on when and how tidsrullering can be applied, aiming to prevent misrepresentation and ensure transparency in financial reporting. Auditors scrutinize these practices to ensure compliance.