ÅRL
Swedish act SFS 1995:1554, in force since 1996-01-01: Årsredovisningslag. The responsible authority is Bolagsverket.
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Register
- Reference
- SFS 1995:1554
- In force
- 1996-01-01
- Responsible authority
- Bolagsverket
- Area
- Company law, tax and finance
- EU legislation
- Genomför direktiv 2013/34/EU om årsbokslut
- Read date
- 2026-09-10
Official text
Preparatory works
- Prop. 1995/96:10Års- och koncernredovisning
- Prop. 2015/16:3Tydligare redovisningsregler och nya rapporteringskrav för utvinningsindustrin
Standards
- Energy management systems, requirements
SS-EN ISO 50001:2018Svenska institutet för standarder (SIS)
The requirements for governing energy use: energy review, performance indicators, objectives and follow-up. It is used by organisations that must show energy performance in reporting or in procurement.
Questions resting on the act
- When must a Swedish limited company draw up a balance sheet for liquidation purposes?Companies Act (2005:551) chapter 25 sections 13 to 18
- How long must accounting records be kept in Sweden?Bookkeeping Act (1999:1078) chapter 7 sections 2 and 6
- Which companies must file a sustainability report under the CSRD?Directive (EU) 2022/2464, implemented in the Annual Accounts Act (1995:1554) chapter 6
Supervision
Other acts in the same area
- ABL · SFS 2005:551
- BFL · SFS 1999:1078
- Revisorslagen · SFS 2001:883
- Revisionslagen · SFS 1999:1079
- Penningtvättslagen · SFS 2017:630
Swedish law
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