{"id":40126,"date":"2025-05-02T09:28:40","date_gmt":"2025-05-02T07:28:40","guid":{"rendered":"https:\/\/bjornlunden.com\/ordlista\/omsattningstillgangar\/"},"modified":"2025-05-02T09:28:40","modified_gmt":"2025-05-02T07:28:40","slug":"omsattningstillgangar","status":"publish","type":"dictionary","link":"https:\/\/bjornlunden.com\/se\/ordlista\/omsattningstillgangar\/","title":{"rendered":"Oms\u00e4ttningstillg\u00e5ngar"},"content":{"rendered":"

\nOms\u00e4ttningstillg\u00e5ngar \u00e4r  avsedda f\u00f6r oms\u00e4ttning eller f\u00f6rbrukning.<\/p>\n

\nInom redovisning skiljer man mellan oms\u00e4ttningstillg\u00e5ngar och anl\u00e4ggningstillg\u00e5ngar.<\/p>\n

\nTill oms\u00e4ttningstillg\u00e5ngar r\u00e4knas alla tillg\u00e5ngar som inte \u00e4r anl\u00e4ggningstillg\u00e5ngar.<\/p>\n

\nOms\u00e4ttningstillg\u00e5ngarna delas in i fyra poster:<\/p>\n

\n• varulager mm<\/p>\n

\n• fordringar<\/p>\n

\n• kortfristiga placeringar<\/p>\n

\n• kassa och bank<\/p>\n

\nI inkomstskattelagen anv\u00e4nds beteckningen lagertillg\u00e5ng i st\u00e4llet f\u00f6r oms\u00e4ttningstillg\u00e5ng.<\/p>\n","protected":false},"excerpt":{"rendered":"

Inom redovisning skiljer man mellan anl\u00e4ggningstillg\u00e5ngar och oms\u00e4ttningstillg\u00e5ngar.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","class_list":["post-40126","dictionary","type-dictionary","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/dictionary\/40126","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\/40126\/revisions"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=40126"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}