Relevance, ie the accounting information contained therein shall be the basis for decision making.
Objectivity, that is, accounting information must be objective and universal. Revenues are recorded following the realization concept and revenues and expenses be reported according to the matching principle.
Impact (consistency), that is, one should apply the same policies over time (accounting periods).
Comparability, dvs kontinuitet i redovisningen så att jämförelser mellan olika redovisningsenheter [...]
