regnskabets

Regnskabets refers to the official financial statements of an organization, compiled to summarize its financial position and performance for a defined period, typically a fiscal year. The regnskabet provides a formal record of what the entity owns, owes, and how much it earned or spent during the period. It is prepared in accordance with relevant accounting rules and legal requirements and is used by internal management as well as external stakeholders.

The core components of regnskabet usually include the income statement, which shows revenues and expenses and the resulting profit or loss; the balance sheet, which lists assets, liabilities, and equity at a given date; and the cash flow statement, which details the sources and uses of cash during the period. In many frameworks, additional disclosures are provided in notes, and a management report or annual report may accompany the statements to give context and commentary on results and risks. For groups or subsidiaries, regnskabet may be consolidated to present the financial position of the entire corporate group.

Regulatory context and standards vary by country and entity type. Larger or publicly listed organizations may prepare regnskabet under international standards such as IFRS, while smaller or private entities might follow national GAAP. In many jurisdictions, regnskabet is subject to external audit, filing with authorities, and publication to creditors, investors, and tax authorities. The primary purpose is to offer transparency, support accountability, and enable informed decisions by stakeholders.