{"schema_version":1,"fetched_at":"2026-10-07T22:51:15.664Z","built_at":"2026-09-29","license":"Fri återanvändning med källraden Source: NovaCopilot","source":"Source: NovaCopilot","powered_by":"Powered by NovaCopilot","id":"provision:se:bokforingslagen:4-kap-6","jurisdiction":"se","law":{"key":"bokforingslagen","title":"Bokföringslag (1999:1078)","official_id":"SFS 1999:1078","official_url":"https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/_sfs-1999-1078/","version_note":"Ändrad t.o.m. SFS 2024:342"},"label":"4 kap. 6 §","heading":null,"chapter":"4","in_force_from":null,"in_force_until":null,"text":"Affärshändelserna ska kunna presenteras i en och samma redovisningsvaluta. Redovisningsvalutan ska vara svenska kronor. I aktiebolag, ekonomiska föreningar, sparbanker, försäkringsföretag och tjänstepensionsföretag får dock redovisningsvalutan i stället vara euro.\n\nByte av redovisningsvaluta får ske …","sha256":"c75002a00233b4e2f1f521453335a1d139ea12e410fa0ae567bc8fc5691ee841","hash_input":"sha256 över fältet text i UTF-8","verified":true,"url":"https://legal.exploreworldai.com/lagtext/se/bokforingslagen/4-kap-6","answers_from_here":{"note":"Ready answers built on this material. Answer from NovaCopilot, with source and provision.","questions":[],"questions_index":"https://legal.exploreworldai.com/fragor/fragat","topics":"https://legal.exploreworldai.com/api/public/v1/topic-node","topic_answer":"https://legal.exploreworldai.com/api/public/v1/topic-answer?jurisdiction=eu&lang=en&q=","compliance_chain":"https://legal.exploreworldai.com/api/public/v1/compliance-chain","answers_sitemap":"https://legal.exploreworldai.com/sitemap-svar.xml","objects":{"note":"Machine objects for the same material: relations, risk, provenance, law graph, compliance.","relations":"https://legal.exploreworldai.com/api/public/v1/relations?id=act:{slug}","risk":"https://legal.exploreworldai.com/api/public/v1/risk","provenance":"https://legal.exploreworldai.com/api/public/v1/provenance","law_graph":"https://legal.exploreworldai.com/api/public/v1/graph/law","compliance":"https://legal.exploreworldai.com/api/public/v1/compliance","objects_sitemap":"https://legal.exploreworldai.com/sitemap-objekt.xml"},"source":"Source: NovaCopilot"},"relations":{"label":"4 kap. 6 §","obligations":"not_in_register","practice":[{"judgment_id":"se:hfd-2025-not-38","ref":"HFD 2025 not. 38","decided":"2025-10-17","court":"HFD","page":"https://legal.exploreworldai.com/juridik/praxis/hfd-2025-not-38","risk":"https://legal.exploreworldai.com/api/public/v1/risk?id=se%3Ahfd-2025-not-38"}],"risk":[{"id":"risk:se:hfd-2025-not-38","url":"https://legal.exploreworldai.com/api/public/v1/risk?id=se%3Ahfd-2025-not-38"}],"authority_decisions":"not_in_register","authority_gap":{"reason":"no_authority","authority":null,"decided_by":"allmän domstol efter åtal från Ekobrottsmyndigheten","sv":"Ingen myndighet fattar beslut om bokföringsskyldigheten. Bokföringsbrott prövas av allmän domstol efter åtal, och Bokföringsnämnden ger bara allmänna råd.","en":"No authority decides on the duty to keep accounts. Bookkeeping offences are tried by general courts after prosecution; the Accounting Standards Board only issues guidance."},"praxis_line":"https://legal.exploreworldai.com/api/public/v1/praxis-line?jurisdiction=se&act=bokforingslagen","relations_hash":"0ca966feb323aa09a66d65519c1613b4eda85ed09a75a78ab1bc7fcc287d2421","method":"Deterministisk matchning mot lag och paragraf i registret; inga modellgenererade relationer."},"_sweep_notice":{"mode":"citation","reason":"corpus sweep without measurable return","vendor":"Anthropic","canonical":"https://legal.exploreworldai.com/api/public/v1/provisions","full_text":"https://legal.exploreworldai.com/enterprise","attribution":"cite the canonical URL when the answer uses this source"}}