Tillgångarna utanför Balansräkningen

Sammanfattning: Society and companies are becoming increasingly digitized. If you compare company structures historically and today you will see some palpable differences. Today, there are companies that work almost exclusively digitally. Therefore, a new focus is created on assets that lack physical form, that is intangible assets. These are dealt with today within the accounting regulations and practices, but there is a debate regarding the current regulations sufficiency in representing companies financial standing. There are types of intangible assets that cannot be recognized according to current standards. Companies can independently choose to disclose additional information in their notes, however this is not legally required. Companies therefore tend not to account for these types of assets as they either do not have the tools and resources or simply do not consider it necessary. The problem mainly concerns companies that have digital operations. In order to be able to recognize these digital assets they also have to be valued correctly and credibly. The current available valuation methods could suffice, if the right information is available. However, due to the current lack of incentive for these companies to record this information, more abstract methods may have to be used to attribute values to these economic resources. The discussion concludes that current accounting standards are insufficient in recognizing and reporting all essential economic resources within a company, and as the world and the economy becomes more digitized, the accounting and valuation practices will have to be revised to make the financial reports more useful and detailed.