{"id":40044,"date":"2025-05-02T09:28:24","date_gmt":"2025-05-02T07:28:24","guid":{"rendered":"https:\/\/bjornlunden.com\/ordlista\/finansiella-anlaggningstillgangar\/"},"modified":"2025-05-02T09:28:24","modified_gmt":"2025-05-02T07:28:24","slug":"finansiella-anlaggningstillgangar","status":"publish","type":"dictionary","link":"https:\/\/bjornlunden.com\/se\/ordlista\/finansiella-anlaggningstillgangar\/","title":{"rendered":"Finansiella anl\u00e4ggningstillg\u00e5ngar"},"content":{"rendered":"<p>Finansiella anl\u00e4ggningstillg\u00e5ngar \u00e4r en post i balansr\u00e4kningen, som omfattar f\u00f6ljande delposter: <\/p>\n<p>\n\u2022 andelar i koncernf\u00f6retag <\/p>\n<p>\n\u2022 fordringar hos koncernf\u00f6retag <\/p>\n<p>\n\u2022 andelar i intressef\u00f6retag <\/p>\n<p>\n\u2022 fordringar hos intressef\u00f6retag <\/p>\n<p>\n\u2022 andra l\u00e5ngfristiga v\u00e4rdepappersinnehav <\/p>\n<p>\n\u2022 l\u00e5n till del\u00e4gare och n\u00e4rst\u00e5ende <\/p>\n<p>\n\u2022 andra l\u00e5ngfristiga fordringar. <\/p>\n<p>\nI redovisningen skiljer man mellan tre typer av anl\u00e4ggningstillg\u00e5ngar:&nbsp;immateriella anl\u00e4ggningstillg\u00e5ngar, materiella anl\u00e4ggningstillg\u00e5ngar och finansiella anl\u00e4ggningstillg\u00e5ngar.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Finansiella anl\u00e4ggningstillg\u00e5ngar \u00e4r en post i balansr\u00e4kningen, som omfattar f\u00f6ljande delposter: \u2022 andelar i koncernf\u00f6retag \u2022 fordringar hos koncernf\u00f6retag \u2022 andelar i intressef\u00f6retag \u2022 fordringar hos intressef\u00f6retag \u2022 andra l\u00e5ngfristiga v\u00e4rdepappersinnehav \u2022 l\u00e5n till del\u00e4gare och n\u00e4rst\u00e5ende \u2022 andra l\u00e5ngfristiga fordringar. I redovisningen skiljer man mellan tre typer av anl\u00e4ggningstillg\u00e5ngar:&nbsp;immateriella anl\u00e4ggningstillg\u00e5ngar, materiella anl\u00e4ggningstillg\u00e5ngar och finansiella [&hellip;]<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","class_list":["post-40044","dictionary","type-dictionary","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/dictionary\/40044","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":0,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/dictionary\/40044\/revisions"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=40044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}