fredag 9. oktober 2026
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Bokførings- og årsregnskapskravFARfor 2 døgn siden
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 og bærekraftsrapporteringFARfor 4 døgn siden
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.
Regnskapsstandarder (IFRS / GAAP / lokale)FARfor 2 uker siden
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.
Bokførings- og årsregnskapskravFARfor 2 uker siden
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 og bærekraftsrapporteringFARfor 4 uker siden
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.
Regnskapsstandarder (IFRS / GAAP / lokale)FARfor 1 måned siden
The group is checking local acceptance and preparing systems, templates and staff for reduced disclosures; implementation remains under assessment.
Regnskapsstandarder (IFRS / GAAP / lokale)FARfor 1 måned siden
IFRS 18 introduces defined profit subtotals, disclosures about management-defined performance measures and clearer grouping principles. FAR recommends preparing the reporting process.
Bokførings- og årsregnskapskravRegeringskansliets rättsdatabaserfor 2 måneder siden
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 og bærekraftsrapporteringFARfor 2 måneder siden2 dokumenter
FAR supports the proposed reduction in sustainability-reporting scope while highlighting unresolved questions about intangible resources, group changes and transition.
ESG og bærekraftsrapporteringFARfor 2 måneder siden
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.
Bokførings- og årsregnskapskravSkatteverketfor 2 måneder siden3 dokumenter
Skatteverket’s new entries distinguish the 31 July balance-sheet rate, the annual income-statement average and the July reporting-period average.
