6 kap. 8 §
Bokföringslag (1999:1078) (SFS 1999:1078)
Statute text (verbatim, original language)
För varje sammandragen post i den balansräkning som skall ingå i årsredovisningen eller årsbokslutet skall, om inte postens sammansättning klart framgår av bokföringen i övrigt, de belopp som ingår i posten specificeras i en särskild förteckning, som inte behöver offentliggöras. Lag (2010:1514).
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
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provision:se:bokforingslagen:6-kap-8b30bc27f72253128c270740a60ff51e335044fe5e10755e25b0d4b0a56591b37Follow-up questions
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