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Boken behandler de prinsipielle forskjellene mellom norsk god regnskapsskikk og IFRS-reglene, men går ikke i detalj på IFRS-reglene. Denne 11. utgaven er à jour med lovverket per oktober 2022.

I tillegg til grundig behandling av regelverket og resonnementene som ligger til grunn for det, gir boken god forståelse av årsregnskapets styrker og svakheter, og den forklarer hvordan regnskapsinformasjon kan tolkes og brukes.

Årsregnskapet er et pedagogisk og oversiktlig verk med mange eksempler og gode forklaringer. Målsettingen er at leseren skal forstå hvorfor regnskapsreglene/-standardene er som de er, i tillegg til å få kunnskap om hvordan reglene/standardene faktisk er utformet og skal anvendes.

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