Accounting Standards (IFRS / GAAP / Local)·FAR·2 weeks ago
FI proposes swapping IAS 1 references for IFRS 18 in insurance and pension-company accounts rules, in force 1 January 2027, with a dual FINREP reporting track for the first two quarters of 2027.
Industry: Insurance · Pension funding
ESG & Sustainability Reporting·FAR·2 weeks ago
FAR's rewritten guide anchors double materiality in ESRS and corrects common over-readings: no actor-by-actor value-chain map, no full re-analysis yearly, no policy per topic, no published workfile.
Industry: Across industries
Bookkeeping & Financial Statement Requirements·FAR·2 weeks ago
Small tagging errors can distort company analyses, FAR's reporting strategy group warns; technical validation alone is not enough — check tagging content and completeness for the 2026 annual report.
Industry: Across industries
Bookkeeping & Financial Statement Requirements·FAR·2 weeks ago
Riksdagen adopted the tighter friskola regime on 13 August 2026: separate accounts per school unit, immediate bans on value transfers, and auditor opinions filed within seven months.
Industry: Education
Group Accounting & Consolidation·FAR·3 weeks ago
An inquiry proposes a wider consolidated-accounts exemption, narrower subsidiary disclosures, and a micro-enterprise category from 2028.
Industry: Across industries
Bookkeeping & Financial Statement Requirements·FAR·3 weeks ago
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
ESG & Sustainability Reporting·FAR·3 weeks ago
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.
Industry: Across industries
Accounting Standards (IFRS / GAAP / Local)·FAR·1 month ago
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.
Industry: Across industries
Bookkeeping & Financial Statement Requirements·FAR·1 month ago
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.
Industry: Across industries
ESG & Sustainability Reporting·FAR·2 months ago
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.
Industry: Across industries
Accounting Standards (IFRS / GAAP / Local)·FAR·2 months ago
The group is checking local acceptance and preparing systems, templates and staff for reduced disclosures; implementation remains under assessment.
Industry: Across industries
Accounting Standards (IFRS / GAAP / Local)·FAR·2 months ago
IFRS 18 introduces defined profit subtotals, disclosures about management-defined performance measures and clearer grouping principles. FAR recommends preparing the reporting process.
Industry: Across industries
Bookkeeping & Financial Statement Requirements·Regeringskansliets rättsdatabaser·2 months ago
SFS 2026:579 repeals section 8 of the Financial Relations Transparency Act from 1 August 2026. Other accounting provisions in the Act remain relevant.
Industry: Across industries
ESG & Sustainability Reporting·FAR·2 months ago·2 documents
FAR supports the proposed reduction in sustainability-reporting scope while highlighting unresolved questions about intangible resources, group changes and transition.
Industry: Across industries
ESG & Sustainability Reporting·FAR·3 months ago
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.
Industry: Across industries
Bookkeeping & Financial Statement Requirements·Skatteverket·3 months ago·3 documents
Skatteverket’s new entries distinguish the 31 July balance-sheet rate, the annual income-statement average and the July reporting-period average.
Industry: Across industries