Annual Nature (1995:1554 ), covers the establishment and publication of annual report, consolidated financial statements and interim.
The law has for years been the subject of a number of major and minor changes. Meanwhile GAAP developed and standardized by the sensors, Accounting Standards Board and Financial Accounting Standards Council, published standards for the year- and consolidated financial statements and the interim. Since 2001 companies have to choose between these two standard-setters.
External links to the laws in full text:
Create (1995:1559 ) Credit Institutions and Securities Companies
Create (1995:1560 ) Annual Accounts
Accounting Act (1999:1078 )