ochredovisning

Ochredovisning is not a widely established term in Swedish financial regulation or practice. It is typically read as a compound formed from the conjunction och (and) and the word redovisning (accounting, reporting). In common use, the phrase occurs only sporadically and does not denote a separate, recognized field. When encountered, it is usually used to link two topics, such as “och redovisning av resultat och balans,” rather than to name a distinct discipline. For substantive purposes, the relevant concept is redovisning, or accounting and financial reporting more broadly.

Redovisning in Sweden encompasses processes for capturing, measuring, recording, and communicating financial information. It includes bokföring (bookkeeping) and periodisering (accrual-based matching of income and expenses), leading to an årsredovisning (annual report) that states the company’s financial position and performance. The annual report may be statutory for companies of certain sizes, with requirements varying between IFRS-based reporting for large or listed groups and Swedish standards such as K3 for other entities. Consolidated accounts are prepared for groups, and notes to the financial statements provide context and detail.

Regulatory framework covers Bokföringslagen (Accounting Act) and Årsredovisningslagen (Annual Accounts Act), as well as standards and guidelines from bodies like IFRS, Bolagsverket, and, for sustainability matters, CSRD requirements. Stakeholders include owners, lenders, regulators, employees, and the public. In practice, redovisning supports decision-making, accountability, external reporting, and compliance, while the term ochredovisning remains a rare or incidental formulation rather than a distinct regulatory category.