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Forsiktig regnskapsrapportering – hva og hvorfor?

Author

Listed:
  • Tonny Stenheim

    (BI Norwegian Business School)

  • Dag Øivind Madsen

    (Buskerud and Vestfold University College)

Abstract

Forsiktig regnskapsrapportering har lenge vært et bærende element i all regnskapsproduksjon. Slik rapportering resulterer i gjennomgående lav verdsetting av egenkapital. Det er særlig tre regnskapsmessige løsninger som gir lav egenkapital: 1) Strengere krav til innregning av urealiserte inntekter enn urealiserte tap, 2) ingen eller begrenset mulighet for innregning av betingede eiendeler (eksempelvis rettslig, omtvistede erstatningskrav) og egenutviklede immaterielle eiendeler (eksempelvis egenutviklet merkevare) og 3) krav om lav (høy) verdsetting av eiendeler (forpliktelser) ved måleusikkerhet. Forsiktig regnskapsrapportering kan derfor anta ulike former. Denne artikkelen forsøker å klargjøre hva som kjennetegner forsiktig regnskapsrapportering og hvilket rasjonale som kan ligge bak slik rapportering.

Suggested Citation

  • Tonny Stenheim & Dag Øivind Madsen, 2014. "Forsiktig regnskapsrapportering – hva og hvorfor?," Post-Print hal-01306169, HAL.
    • Handle: RePEc:hal:journl:hal-01306169
    Note: View the original document on HAL open archive server: https://hal.science/hal-01306169
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