1 Chapter. Introductory provisions
Act content
Definitions
Language
2 Chapter. The range of records required
When individuals must keep accounts
Accounting obligation for foreign branches, etc..
3 Chapter. Fiscal Year
Normal year
Other companies may apply the financial year other than (split financial year). Broken..
Other twelve-month fiscal year
Shortened or extended financial year
Common financial year for several activities
Common financial year for group companies
Rescheduling of fiscal year
Injunction correcting
The financial year of financial companies
4 Chapter. Accounting concept of a duty
General information on what the bookkeeping requirement means
Generally accepted accounting principles
Establishment of the balance sheet when accounting event occurs or when the basis is revised
Accounting for multiple activities
Common accounting for multiple accounts required
Redovisningsvaluta
Basic Bookkeeping and general ledger
The timing of the accounting
Bokslutstransaktioner
Ancillary records
Correction of accounting entry
Supporting documents
Other accounting items than those relating to business events
System documentation and treatment history
When operating records must be terminated with an annual
Annual report content, etc..
When the current records may be terminated with an annual instead of an annual
Content of annual
Supplementary disclosures in the financial statements
Simplified financial statements
Date of completion of annual accounts
Specification for the annual report or annual financial
Methods of conservation
Time and place of storage
Temporary storage of verification abroad
Abroad Premises Equipment mM.
Storage of documents mM. belonging to a branch abroad
Transfer of the accounting machine-readable medium of another form
When the accounting information must be destroyed