Accounting

Accounting Standards Board (BFN)

Redovisningsrådet (RR)

Förvaltningsberättelse

Income Statement

Note

Generally accepted accounting principles

GAAP is a standard that records required to comply. A frequently used definition is taken from the legislative history of the Swedish Accounting: “an actual business practice of a qualitatively representative circuit records required.”

What is the generally accepted accounting principles may vary between different industries and depending on their size. Management can be found in laws that Act and [...]

Rules for accounting

The basis of all accounting is that it should be in accordance with generally accepted accounting principles. This means that based on the laws that apply the accounting standards issued by the standard setting organizations that exist in the accounting field.

FAR SRS

Revisorernas branschorganisation FAR SRS, och tidigare föregångaren Föreningen Auktoriserade Revisorer (FAR), har en redovisningskommité som utkommit med redovisningsrekommendationer. Sedan Redovisningsrådet tillkom har FAR och FAR SRS framförallt utgjort remissinstans för redovisningsfrågor och inte utkommit med egna rekommendationer.