redovisningar

Redovisningar is the Swedish term for financial reporting or statements that summarize an organization’s financial position and performance over a specific period. They are prepared for stakeholders such as shareholders, lenders, regulators, and tax authorities, and may be required by law or policy. Redovisningar typically include financial statements, notes, and supplementary information, and may also contain management commentary.

The principal form is årsredovisning, the annual report, which combines a resultaträkning (income statement), bal­ansräkning (balance sheet), and often a cash flow statement, together with noteringar and a förvaltningsberättelse (management report). For groups, koncernredovisning presents consolidated figures. Organizations may also publish delårsredovisningar (interim reports) or interna redovisningar for budgeting and performance monitoring.

Standards and regulation: redovisningar in Sweden are generally prepared in accordance with god redovisningssed (Swedish GAAP) or under the K2/K3 accounting frameworks, depending on size and form. Large groups and publicly listed companies may use IFRS for consolidated accounts. In many cases an external auditor reviews or audits the financial statements, and annual reports must be filed with Bolagsverket and submitted to tax authorities.

Purpose and use: redovisningar provide a transparent basis for evaluating profitability, solvency, and liquidity, and inform decisions by investors, lenders, managers, and regulators. They also serve compliance purposes and enable tax calculations. The exact content and format vary by legal form, size, and jurisdiction.