4 kap. 7 §
Bokföringslag (1999:1078) (SFS 1999:1078)
Statute text (verbatim, original language)
Bokföringsskyldighetens innebörd är densamma för en filial som för ett svenskt företag av motsvarande slag.
Filialen ska ha en egen bokföring som är skild från det utländska företagets bokföring i övrigt. Lag (2017:437).
Relations of this section
Obligation and sanction
Not in the register yet, we do not guess.
Authority decisions
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.
relations_hash: 3af028571dbf698c82cfc2de257f9322cb906638a80865eb81791ce340b7eac9 · Source: NovaCopilot
Proof
provision:se:bokforingslagen:4-kap-7034c60a228e624148e9537b67dd094d98dff472dc19bf634a380202061430be6Follow-up questions
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