regnskabssammenhæng

Regnskabssammenhæng refers to the logical and consistent relationship between different parts of a company's financial reporting. It ensures that the financial statements present a true and fair view of the company's financial position, performance, and cash flows. This interconnectedness is crucial for stakeholders to understand the company's financial health and make informed decisions.

Key elements of regnskabssammenhæng include the reconciliation of figures across various statements. For instance, the net profit reported in the income statement should be consistent with the changes in equity in the statement of changes in equity and the cash flow statement, after accounting for non-cash items. Similarly, the balance sheet should reflect the cumulative impact of transactions and events reported in the income statement over time.

Maintaining regnskabssammenhæng involves adhering to accounting principles and standards, such as International Financial Reporting Standards (IFRS) or local GAAP. Proper accounting policies, consistent application of methods, and accurate record-keeping are fundamental. Any discrepancies or inconsistencies can indicate errors, fraud, or a lack of internal control.

Auditors play a significant role in verifying regnskabssammenhæng. They examine the financial statements and underlying documentation to ensure that the reported figures are consistent and that the narrative presented in the financial reports accurately reflects the company's operations. A strong regnskabssammenhæng builds trust and credibility with investors, creditors, regulators, and the public.