Bookkeeping & Financial Statement Requirements·FAR·2 days 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.
ESG & Sustainability Reporting·FAR·4 days 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.
Accounting Standards (IFRS / GAAP / Local)·FAR·2 weeks 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.
Bookkeeping & Financial Statement Requirements·FAR·2 weeks 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.
ESG & Sustainability Reporting·FAR·4 weeks 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.
Accounting Standards (IFRS / GAAP / Local)·FAR·1 month ago
The group is checking local acceptance and preparing systems, templates and staff for reduced disclosures; implementation remains under assessment.
Accounting Standards (IFRS / GAAP / Local)·FAR·1 month ago
IFRS 18 introduces defined profit subtotals, disclosures about management-defined performance measures and clearer grouping principles. FAR recommends preparing the reporting process.
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.
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.
ESG & Sustainability Reporting·FAR·2 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.
Bookkeeping & Financial Statement Requirements·Skatteverket·2 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.