Low: 2 Chapter. 3 § AAA
The balance sheet, 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, shall disclose that fact and the reasons for the deviation disclosed in the notes. Create (1999:1112).