SFS 2000:34 Lag om ändring i årsredovisningslagen (1995:1554)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:Times;color:#000000;} .ft11{font-size:14px;font-family:Times;color:#000000;} .ft12{font-size:27px;font-family:Times;color:#000000;} .ft13{font-size:19px;font-family:Times;color:#000000;} .ft14{font-size:9px;font-family:Times;color:#000000;} .ft15{font-size:8px;font-family:Times;color:#000000;} .ft16{font-size:15px;font-family:Times;color:#000000;} .ft17{font-size:14px;font-family:Times;color:#000000;} .ft18{font-size:16px;font-family:Times;color:#000000;} .ft19{font-size:15px;font-family:Times;color:#000000;} .ft110{font-size:14px;font-family:Times;color:#000000;} .ft111{font-size:7px;font-family:Times;color:#000000;} .ft112{font-size:13px;font-family:Times;color:#000000;} .ft113{font-size:12px;font-family:Times;color:#000000;} .ft114{font-size:17px;font-family:Times;color:#000000;} .ft115{font-size:10px;font-family:Times;color:#000000;} .ft116{font-size:10px;font-family:Times;color:#000000;} .ft117{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft118{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft119{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:15px;font-family:Times;color:#000000;} .ft21{font-size:14px;font-family:Times;color:#000000;} .ft22{font-size:16px;font-family:Times;color:#000000;} .ft23{font-size:9px;font-family:Times;color:#000000;} .ft24{font-size:8px;font-family:Times;color:#000000;} .ft25{font-size:15px;font-family:Times;color:#000000;} .ft26{font-size:14px;font-family:Times;color:#000000;} .ft27{font-size:7px;font-family:Times;color:#000000;} .ft28{font-size:13px;font-family:Times;color:#000000;} .ft29{font-size:12px;font-family:Times;color:#000000;} .ft210{font-size:14px;line-height:17px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:-9px;left:0px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:922px;left:655px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:-17px;left:5px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:80px;left:85px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:-12px;left:11px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:192px;left:85px;white-space:nowrap" class="ft117"><b>Lag<br/>om �ndring i �rsredovisningslagen (1995:1554);</b></p> <p style="position:absolute;top:-9px;left:15px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:248px;left:85px;white-space:nowrap" class="ft11">utf�rdad den 10 februari 2000.</p> <p style="position:absolute;top:284px;left:100px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:-5px;left:20px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:282px;left:248px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:-9px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:284px;left:253px;white-space:nowrap" class="ft11"> f�reskrivs i fr�ga om �rsredovisningslagen</p> <p style="position:absolute;top:301px;left:85px;white-space:nowrap" class="ft11">(1995:1554).</p> <p style="position:absolute;top:-9px;left:26px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:319px;left:100px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:-9px;left:29px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:319px;left:123px;white-space:nowrap" class="ft11"> att 2 kap. 6 �, 4 kap. 13 �, 5 kap. 2 � och 7 kap. 7 � samt rubriken n�r-</p> <p style="position:absolute;top:337px;left:85px;white-space:nowrap" class="ft11">mast f�re 4 kap. 13 � skall ha f�ljande lydelse,</p> <p style="position:absolute;top:-9px;left:33px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:354px;left:100px;white-space:nowrap" class="ft17"><i>dels </i></p> <p style="position:absolute;top:-9px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:354px;left:127px;white-space:nowrap" class="ft11">att det i lagen skall inf�ras en ny paragraf, 4 kap. 16 �, samt n�rmast</p> <p style="position:absolute;top:372px;left:85px;white-space:nowrap" class="ft11">f�re 4 kap. 16 � en ny rubrik av f�ljande lydelse.</p> <p style="position:absolute;top:-10px;left:41px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:417px;left:85px;white-space:nowrap" class="ft18"><b>2 kap.</b></p> <p style="position:absolute;top:-9px;left:45px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:443px;left:85px;white-space:nowrap" class="ft110"><b>6 � </b></p> <p style="position:absolute;top:-9px;left:48px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:443px;left:118px;white-space:nowrap" class="ft11">Beloppen i �rsredovisningen skall anges i f�retagets redovisnings-</p> <p style="position:absolute;top:460px;left:85px;white-space:nowrap" class="ft118">valuta enligt 4 kap. 6 � bokf�ringslagen (1999:1078). Beloppen f�r dess-<br/>utom anges i annan valuta enligt omr�kningskursen p� dagen f�r r�ken-<br/>skaps�rets utg�ng (balansdagen). I s� fall skall upplysning om omr�knings-<br/>kursen l�mnas i en not.</p> <p style="position:absolute;top:531px;left:100px;white-space:nowrap" class="ft11">Vid byte av redovisningsvaluta skall balansr�kningen f�r det gamla r�-</p> <p style="position:absolute;top:548px;left:85px;white-space:nowrap" class="ft118">kenskaps�ret r�knas om till den nya redovisningsvalutan enligt den v�xel-<br/>kurs som har fastst�llts av Europeiska centralbanken den sista svenska bank-<br/>dagen under r�kenskaps�ret. Den omr�knade balansr�kningen skall utg�ra<br/>ing�ende balans f�r det nya r�kenskaps�ret.</p> <p style="position:absolute;top:-10px;left:53px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:646px;left:85px;white-space:nowrap" class="ft18"><b>4 kap.</b></p> <p style="position:absolute;top:-9px;left:56px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:672px;left:85px;white-space:nowrap" class="ft17"><i>Omr�kning av fordringar och skulder</i></p> <p style="position:absolute;top:-9px;left:60px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:698px;left:85px;white-space:nowrap" class="ft110"><b>13 � </b></p> <p style="position:absolute;top:-9px;left:63px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:698px;left:125px;white-space:nowrap" class="ft11">Fordringar och skulder i annan valuta �n redovisningsvalutan f�r om-</p> <p style="position:absolute;top:715px;left:85px;white-space:nowrap" class="ft118">r�knas till redovisningsvalutan enligt v�xelkursen p� balansdagen, om detta<br/>st�r i �verensst�mmelse med 2 kap. 2 och 3 ��.</p> <p style="position:absolute;top:-9px;left:68px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:778px;left:85px;white-space:nowrap" class="ft17"><i>Omr�kning av f�rlagsinsatser</i></p> <p style="position:absolute;top:-9px;left:71px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:804px;left:85px;white-space:nowrap" class="ft110"><b>16 � </b></p> <p style="position:absolute;top:-9px;left:75px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:804px;left:125px;white-space:nowrap" class="ft11">Om en ekonomisk f�rening har f�rlagsinsatser i annan valuta �n redo-</p> <p style="position:absolute;top:821px;left:85px;white-space:nowrap" class="ft118">visningsvalutan, skall dessa r�knas om enligt v�xelkursen p� balansdagen.<br/>Skillnaden mellan det omr�knade beloppet och motsvarande belopp vid r�-<br/>kenskaps�rets ing�ng, skall f�ras mot Balanserad vinst eller f�rlust.</p> <p style="position:absolute;top:-4px;left:78px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:919px;left:85px;white-space:nowrap" class="ft111">1</p> <p style="position:absolute;top:-8px;left:80px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:921px;left:93px;white-space:nowrap" class="ft113">Prop. 1999/2000:23, bet. 1999/2000:LU8, rskr. 1999/2000:127.</p> <p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft114"><b>SFS 2000:34</b></p> <p style="position:absolute;top:201px;left:547px;white-space:nowrap" class="ft119">Utkom fr�n trycket<br/>den 22 februari 2000</p> <p style="position:absolute;top:-6px;left:92px;white-space:nowrap" class="ft115"> </p> <p style="position:absolute;top:953px;left:85px;white-space:nowrap" class="ft115">4*</p> <p style="position:absolute;top:-6px;left:94px;white-space:nowrap" class="ft116"><i> </i></p> <p style="position:absolute;top:953px;left:101px;white-space:nowrap" class="ft116"><i>SFS 2000:3163</i></p> </div> <div id="page2-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:-9px;left:98px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:922px;left:37px;white-space:nowrap" class="ft21">2</p> <p style="position:absolute;top:-10px;left:102px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:52px;left:38px;white-space:nowrap" class="ft22"><b>SFS 2000:34</b></p> <p style="position:absolute;top:-5px;left:105px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:942px;left:493px;white-space:nowrap" class="ft24">Fakta Info Direkt, tel. 08-587 671 00</p> <p style="position:absolute;top:952px;left:505px;white-space:nowrap" class="ft24">Elanders Gotab, Stockholm 2000</p> <p style="position:absolute;top:-10px;left:108px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:51px;left:173px;white-space:nowrap" class="ft22"><b>5 kap.</b></p> <p style="position:absolute;top:-9px;left:113px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:76px;left:173px;white-space:nowrap" class="ft26"><b>2 �</b></p> <p style="position:absolute;top:-9px;left:116px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:76px;left:191px;white-space:nowrap" class="ft21"> Principerna f�r v�rdering av tillg�ngar, avs�ttningar eller skulder skall</p> <p style="position:absolute;top:94px;left:173px;white-space:nowrap" class="ft21">anges.</p> <p style="position:absolute;top:112px;left:188px;white-space:nowrap" class="ft21">F�r poster i �rsredovisningen som avser tillg�ngar, avs�ttningar eller skul-</p> <p style="position:absolute;top:129px;left:173px;white-space:nowrap" class="ft210">der i annan valuta �n redovisningsvalutan skall det anges enligt vilka princi-<br/>per beloppen har r�knats om till redovisningsvalutan.</p> <p style="position:absolute;top:-10px;left:120px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:192px;left:173px;white-space:nowrap" class="ft22"><b>7 kap.</b></p> <p style="position:absolute;top:-9px;left:123px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:218px;left:173px;white-space:nowrap" class="ft26"><b>7 �</b></p> <p style="position:absolute;top:-5px;left:128px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:216px;left:191px;white-space:nowrap" class="ft24">2</p> <p style="position:absolute;top:-9px;left:129px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:218px;left:196px;white-space:nowrap" class="ft21"> F�r koncernredovisningen till�mpas f�ljande best�mmelser i 2 kap.:</p> <p style="position:absolute;top:235px;left:188px;white-space:nowrap" class="ft210">4 � om andra grundl�ggande redovisningsprinciper,<br/>5 � om spr�k och form,<br/>6 � om valuta, och<br/>7 � om undertecknande.<br/>I koncernredovisningen skall beloppen anges i samma valuta som i mo-</p> <p style="position:absolute;top:324px;left:173px;white-space:nowrap" class="ft21">derf�retagets �rsredovisning.</p> <p style="position:absolute;top:-9px;left:134px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:360px;left:188px;white-space:nowrap" class="ft21">Denna lag tr�der i kraft den 1 mars 2000 och till�mpas f�rsta g�ngen f�r</p> <p style="position:absolute;top:378px;left:173px;white-space:nowrap" class="ft21">det r�kenskaps�r som inleds n�rmast efter den 31 december 2000.</p> <p style="position:absolute;top:413px;left:173px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:448px;left:173px;white-space:nowrap" class="ft21">LAILA FREIVALDS</p> <p style="position:absolute;top:466px;left:404px;white-space:nowrap" class="ft210">Sten Andersson<br/>(Justitiedepartementet)</p> <p style="position:absolute;top:-4px;left:138px;white-space:nowrap" class="ft27"> </p> <p style="position:absolute;top:917px;left:173px;white-space:nowrap" class="ft27">2</p> <p style="position:absolute;top:-8px;left:140px;white-space:nowrap" class="ft28"> </p> <p style="position:absolute;top:918px;left:181px;white-space:nowrap" class="ft29">Senaste lydelse 1999:1112.</p> </div> </div> ;