regnskapets

Regnskapets is a term commonly used in Nordic languages to refer to the annual financial statements of a business or organization. It encompasses the formal records that summarize a company’s financial performance and financial position for a defined fiscal year. The primary purpose is to provide stakeholders with a transparent and standardized overview of profits or losses, assets, liabilities, and equity.

A typical regnskap consists of several elements. The result is often presented in an income statement (resultatregnskap) showing revenues, expenses, and net income. The balance sheet (balanse) lists assets, liabilities, and shareholders’ equity at year-end. A cash flow statement (kontantstrømoppstilling) outlines how cash moves through the business during the period. Notes and explanations (noter) supplement the main statements, and a management report (forretningsberetning) may describe significant events, risks, and future outlook. For groups, consolidated accounts (konsernregnskap) combine the financials of parent and subsidiary entities.

Regnskapet is governed by national accounting rules and often aligned with international standards. In Nordic countries, companies may follow national generally accepted accounting principles (NGAAP) or IFRS for larger, listed entities. Auditing is common, with an auditor’s report (revisjonsberetning) provided to attest to the accuracy and fairness of the statements. Filing and disclosure requirements vary by country and company size, but regnskapet generally serves financiers, owners, regulators, and other stakeholders who rely on it to assess profitability, liquidity, solvency, and overall financial health.