nonredovisbara

Nonredovisbara is a term used in Swedish accounting and reporting to describe items or data that are not subject to formal reporting or disclosure in financial statements or regulatory submissions. The term contrasts with redovisbara, meaning reportable or recordable, and is often found in internal documentation, management reports, or compliance notes rather than in externally issued annual reports.

The use of nonredovisbara items typically arises from considerations of immateriality, confidentiality, or the lack of a recognized criterion for recognition under applicable accounting standards. In practice, entities may designate certain minor or internal data as nonredovisbara to avoid cluttering financial statements or to protect sensitive information. However, what is deemed nonredovisbara can differ depending on the reporting framework (for example, Swedish GAAP or IFRS) and the specific materiality thresholds applied by the organization.

Examples of nonredovisbara elements might include very small rounding differences that are absorbed into other line items, internal allocations that are not disclosed separately, or data deemed confidential and therefore not released in public reports. It is important to distinguish these internal designations from requirements that mandate disclosure; if an item becomes material or legally required to be disclosed, it should not be treated as nonredovisbara in external reporting.

In summary, nonredovisbara refers to internal-only data or items not disclosed in formal external reports due to immateriality, confidentiality, or lack of recognition criteria, while still remaining subject to overall governing accounting standards and materiality considerations. Related concepts include redovisning, bokföring, and materialitet.