RIS 2010 - Svensk Scenkonst
RIS 2010 - Svensk Scenkonst
RIS 2010 - Svensk Scenkonst
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Innehållsförteckning<br />
Inledning ..................................................................................................................................1<br />
Redovisning av <strong>RIS</strong>-projektets arbete ...................................................................................1<br />
BAS <strong>Scenkonst</strong> – kontoplan ....................................................................................................4<br />
Tillgångar ................................................................................................................................4<br />
Eget kapital och skulder ..........................................................................................................7<br />
Intäkter ...................................................................................................................................9<br />
Produktionskostnader ...........................................................................................................11<br />
Övriga externa rörelseutgifter/kostnader .................................................................................15<br />
Personalkostnader ................................................................................................................17<br />
Avskrivningar .........................................................................................................................18<br />
Övriga rörelsekostnader .........................................................................................................18<br />
Ränteintäkter/Räntekostnader ...............................................................................................19<br />
Extraordinära intäkter och kostnader ......................................................................................19<br />
Bokslutsdispositioner ............................................................................................................19<br />
Skatt ...................................................................................................................................19<br />
Årets resultat .........................................................................................................................19<br />
Redovisningsrekommendationer ..........................................................................................20<br />
Årsredovisningsmall ..............................................................................................................22<br />
Förvaltningsberättelse ............................................................................................................23<br />
Resultaträkning .....................................................................................................................24<br />
Balansräkning .......................................................................................................................25<br />
Kassaflödesanalys .................................................................................................................27<br />
Noter med redovisningsprinciper och bokslutskommentarer ...................................................29<br />
Definitioner ............................................................................................................................38<br />
Nyckeltal för intern styrning .................................................................................................39<br />
Nyckeltal och mått inom scenkonsten .................................................................................43<br />
BIlAgoR<br />
Bilaga1 Bokföringsnämndens svar beträffande hur en teater ska<br />
rubricera och värdera sina pågående projekt .................................................................45