Redovisningsramen

Redovisningsramen, often translated as a "framework for financial reporting," refers to a structured set of principles and guidelines that govern the preparation and presentation of financial statements. Its primary purpose is to ensure that financial information is relevant, reliable, comparable, and understandable to a wide range of users, including investors, creditors, and other stakeholders.

The development and implementation of redovisningsramen are typically undertaken by standard-setting bodies. In many countries, these frameworks are based on or closely align with international standards, such as those issued by the International Accounting Standards Board (IASB). These frameworks address fundamental concepts like the objectives of financial reporting, the qualitative characteristics of useful financial information, the definition of accounting elements (such as assets, liabilities, equity, income, and expenses), and criteria for their recognition and measurement.

A well-established redovisningsramen promotes consistency and comparability in financial reporting across different entities and over time. This aids in economic decision-making by providing a common language and a basis for assessing an entity's financial performance and position. Adherence to the framework is crucial for entities to maintain credibility and to meet regulatory and legal requirements. It provides a foundation upon which specific accounting standards are built, offering a conceptual underpinning for accounting practices.