Kirjanpito- ja tilinpäätösvaatimukset·FAR·2 päivää sitten
Risk assessors flag aktiebolag and foreign firms with Swedish sites; AMLA submits three AML standards, Brå finds the corporate laundering offence stretched beyond intent, and BFN says materiality is case by case.
ESG- ja kestävyysraportointi·FAR·4 päivää sitten
Wave 2 companies meeting the new 1,000-employee and turnover thresholds stay covered, while wave 1 companies below them would be exempt for years starting 1 January 2026 — but current rules apply until the law changes.
Kirjanpitostandardit (IFRS / GAAP / kansalliset)·FAR·2 viikkoa sitten
Week 39 roundup: BFN consults on K1 disclosures linked to naturvårdskonton, EFRAG updates SME sustainability guidance, three auditors warned, plus an AI-in-audit report and Malmo fraud indictments.
Kirjanpito- ja tilinpäätösvaatimukset·FAR·2 viikkoa sitten
FAR's updated guidance narrows which short-term placements qualify as likvida medel: they must convert to a known amount with insignificant value risk. Check balance-sheet and cash-flow classifications.
ESG- ja kestävyysraportointi·FAR·4 viikkoa sitten
FAR's September 2026 guide explains limited-assurance review of the statutory report: board responsibility, ESRS basis, RevR 19 pending EU standards, and new omnibus thresholds.
Kirjanpitostandardit (IFRS / GAAP / kansalliset)·FAR·1 kuukausi sitten
The group is checking local acceptance and preparing systems, templates and staff for reduced disclosures; implementation remains under assessment.
Kirjanpitostandardit (IFRS / GAAP / kansalliset)·FAR·1 kuukausi sitten
IFRS 18 introduces defined profit subtotals, disclosures about management-defined performance measures and clearer grouping principles. FAR recommends preparing the reporting process.
Kirjanpito- ja tilinpäätösvaatimukset·Regeringskansliets rättsdatabaser·2 kuukautta sitten
SFS 2026:579 repeals section 8 of the Financial Relations Transparency Act from 1 August 2026. Other accounting provisions in the Act remain relevant.
ESG- ja kestävyysraportointi·FAR·2 kuukautta sitten·2 asiakirjaa
FAR supports the proposed reduction in sustainability-reporting scope while highlighting unresolved questions about intangible resources, group changes and transition.
ESG- ja kestävyysraportointi·FAR·2 kuukautta sitten
The Commission’s adopted text provides for revised standards from financial years beginning in 2027 and specified choices for 2026. Adoption is distinct from entry into force.
Kirjanpito- ja tilinpäätösvaatimukset·Skatteverket·2 kuukautta sitten·3 asiakirjaa
Skatteverket’s new entries distinguish the 31 July balance-sheet rate, the annual income-statement average and the July reporting-period average.