Balance Sheet Mutation
Such a development is called a balance sheet change. However, it is not conducive to the overview if you have to process every change or development in the balance sheet. It is therefore customary to report these mutations separately. Keep in mind that the balance transactions should also be in balance. Suppose you purchased new computer equipment for the employees at the office last summer. The costs: € fifteen thousand. For the balance transaction, this means that you have to…
