5 kap. 5 §
Bokföringslag (1999:1078) (SFS 1999:1078)
Statute text (verbatim, original language)
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.
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-5045fbd53e5af5e70342097ac5c7774ce6baeb384e196ea216129cd8fca3d5e3fFollow-up questions
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