Accounting

Accounting Standards Board (BFN)

Redovisningsrådet (RR)

Förvaltningsberättelse

Income Statement

Note

Depreciation above and below the plane

Plan depreciation

Planmässiga avkrivningar

Accounting depreciation

Bokslutsdispositioner

Untaxed reserves

-Periodiseringsfonder

+ Avsättning till periodiseringsfond

+ Reversal of tax allocation

Depreciation above and below the plane

+Machines

+Equipment

Accounting depreciation

 

Accounting depreciation

Plan depreciation

Depreciation

Untaxed reserves

They are two types of untaxed reserves:

-Periodiseringsfonder

-Överklintens Depreciation Ingar of inventarier

Depreciation for tax purposes

The main rule

Alternativregeln