chefsbedömning
Chefsbedömning, often translated as "chef's assessment" or "management's assessment," is a term used in the context of Swedish company law. It refers to the valuation of a company's assets and liabilities made by the company's management or board of directors for the purpose of presenting the company's financial position. This assessment is typically done when preparing financial statements, such as annual reports.
The chefsbedömning plays a crucial role in determining the reported value of assets and liabilities. It involves
While management has a significant role in this assessment, it is usually subject to review and auditing
In essence, chefsbedömning is the internal valuation process that underpins a company's financial reporting. It highlights