Redovisningsprinciper

 

True and fair view

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Low: 2 Chapter. 3 § ÅRL Balansräkningen, income statement and the notes will be implemented as a whole and present a true and fair view of financial position and results. If necessary for a fair presentation to be given, shall be provided additional information. Om avvikelse görs från vad som följer av allmänna råd eller rekommendationer från normgivande organ, be […]
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Change in accounting principle

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Low: 3 Chapter. 5 § second to fourth paragraphs AAA (highlighted in red) Comparative 5 § For each item or sub-item in the balance, income and those notes provided in 4 § fourth paragraph 2 the amount of the corresponding record for the last financial year indicated. If the company has changed the principles of valuation, classification or differentiation […]
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Consistent application

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Low: 2 Chapter. 4 § first paragraph of section 2 ÅRL 4 § In preparing the balance sheet, income statement and notes on the following observed: 1. The company shall be presumed to continue operations. 2. The same principles of valuation, classification and categorization of the different lines and, where appropriate, sub-items must be applied consistently from one period to another. […]
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Fortlevnadsprincipen (Going concern)

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Fortlevnadsprincipen (Going conern) Low: 2 Chapter. 4 § first paragraph of section 1 ÅRL 4 § In preparing the balance sheet, income statement and notes on the following observed: 1. The company shall be presumed to continue operations. 2. The same principles of valuation, classification and categorization of the different lines and, where appropriate, sub-items must be applied consistently from one […]
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