{"schema_version":1,"fetched_at":"2026-09-29","license":"Fri återanvändning med källraden Source: NovaCopilot","source":"Source: NovaCopilot","powered_by":"Powered by NovaCopilot","id":"provision:se:bokforingslagen:5-kap-5","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":"5 kap. 5 §","heading":null,"chapter":"5","in_force_from":null,"in_force_until":null,"text":"Om en bokföringspost rättas, skall det anges när rättelsen har skett och vem som har gjort den. Sker rättelsen genom en särskild rättelsepost, skall det samtidigt säkerställas att det vid en granskning av den rättade bokföringsposten utan svårighet går att få kännedom om rättelsen.","sha256":"045fbd53e5af5e70342097ac5c7774ce6baeb384e196ea216129cd8fca3d5e3f","hash_input":"sha256 över fältet text i UTF-8","url":"https://legal.exploreworldai.com/lagtext/se/bokforingslagen/5-kap-5","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","source":"Source: NovaCopilot"}}