6 kap. 2 §
Bokföringslag (1999:1078) (SFS 1999:1078)
Statute text (verbatim, original language)
En årsredovisning skall upprättas och offentliggöras enligt bestämmelserna i årsredovisningslagen (1995:1554) eller, i förekommande fall, lagen (1995:1559) om årsredovisning i kreditinstitut och värdepappersbolag eller lagen (1995:1560) om årsredovisning i försäkringsföretag.
När den löpande bokföringen får avslutas med ett årsbokslut i stället för en årsredovisning
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Obligation and sanction
Not in the register yet, we do not guess.
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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.
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provision:se:bokforingslagen:6-kap-252b1a2d8a12401ea39915ea057e0b6e4fc0aa9afb025d40115721f0ba9e833fcFollow-up questions
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