5 kap. 3 §
Bokföringslag (1999:1078) (SFS 1999:1078)
Statute text (verbatim, original language)
I samband med att den löpande bokföringen avslutas skall sådana poster som är nödvändiga för att bestämma räkenskapsårets intäkter och kostnader och den finansiella ställningen på balansdagen bokföras.
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:5-kap-311cae401a0ec57985d059d013385a1074b42619ed4a5c98b0bbe4e6572ba6fcaFollow-up questions
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