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Presentation currency (sv= Presentationsvaluta)
I regelverket för börsnoterade bolag med utländska dotterbolag används tre olika valutatermer:
  • Presentationsvalutasom är den valuta som används i koncernens årsredovisning.
  • Redovisningsvaluta som är den valuta dotterbolaget använt i sin redovisning.
  • Funktionell valuta som är den valuta som dominerar vid dotterbolagets affärer.
P/E ratio
Parent company
Partnership
Payback period
Payment
Payment
Pay-off-period method
Payroll expense
Percentage of completion
Perminent differense
Personnel costs
Portfolio valuation
Post-balance sheet events
Post-transfer acquisition right
Preference share
Preference shares
Prepaid income and expenses
Prepayments, accruals and deferrals
Present value method
Presentation currency
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Price base amount
Price base amount
Price elasticity
Private placement share issue
Product costing
Product estimate
Productivity
Products in progress
Profit
Profit and loss from financial items
Profit before financial costs and tax
Profit before tax
Profit carried forward
Profit margin
Profit mark-up
Property mortgage
Proportional method
Prudence concept
Purchase method
Put option