{"id":39991,"date":"2025-05-02T09:28:15","date_gmt":"2025-05-02T07:28:15","guid":{"rendered":"https:\/\/bjornlunden.com\/ordlista\/avsattning\/"},"modified":"2025-05-21T09:51:05","modified_gmt":"2025-05-21T07:51:05","slug":"avsattning","status":"publish","type":"dictionary","link":"https:\/\/bjornlunden.com\/se\/ordlista\/avsattning\/","title":{"rendered":"Avs\u00e4ttning"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">En <strong>avs\u00e4ttning <\/strong>\u00e4r en speciell post i balansr\u00e4kningen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Avs\u00e4ttningarna skiljer sig fr\u00e5n skulderna genom att de p\u00e5 bokslutsdagen ska vara<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><p>s\u00e4kra eller sannolika till sin existens och h\u00f6ra till det g\u00e5ngna r\u00e4kenskaps\u00e5ret eller tidigare r\u00e4kenskaps\u00e5r, samt<\/p><\/li>\n\n\n\n<li><p>ovissa till belopp och\/eller tidpunkt n\u00e4r de ska infrias.<\/p><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">F\u00f6retaget kan g\u00f6ra avs\u00e4ttningar f\u00f6r exempelvis<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><p>pensioner<\/p><\/li>\n\n\n\n<li><p>latenta och\/eller tvistiga skatter<\/p><\/li>\n\n\n\n<li><p>tvistiga skulder<\/p><\/li>\n\n\n\n<li><p>avg\u00e5ngsvederlag<\/p><\/li>\n\n\n\n<li><p>garanti\u00e5taganden.<\/p><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">I \u00e5rsredovisningslagen finns inget krav p\u00e5 uppdelning av avs\u00e4ttningarna i kortfristiga och l\u00e5ngfristiga. De flesta avs\u00e4ttningar \u00e4r dock fr\u00e5n b\u00f6rjan l\u00e5ngfristiga. Ju n\u00e4rmare betalningstidpunkten man kommer, desto s\u00e4krare kan beloppet och betalningstidpunkten fastst\u00e4llas vilket inneb\u00e4r att delposten ska klassificeras som en vanlig skuld ist\u00e4llet f\u00f6r en avs\u00e4ttning.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Avs\u00e4ttning \u00e4r en redovisningsterm som i m\u00e5ngt och mycket \u00e4r identiskt med skulder, men vilka \u00e4r skillnaderna?<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","class_list":["post-39991","dictionary","type-dictionary","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/dictionary\/39991","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/dictionary"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/dictionary"}],"version-history":[{"count":2,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/dictionary\/39991\/revisions"}],"predecessor-version":[{"id":41863,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/dictionary\/39991\/revisions\/41863"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=39991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}