SFS 2000:31 Lag om ändring i bokföringslagen (1999:1078)

<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: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 bokf�ringslagen (1999:1078);</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:256px;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:261px;white-space:nowrap" class="ft11"> f�reskrivs i fr�ga om bokf�ringslagen</p> <p style="position:absolute;top:301px;left:85px;white-space:nowrap" class="ft11">(1999:1078)</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 6 kap. 6 � 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:337px;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:337px;left:123px;white-space:nowrap" class="ft11"> att det i lagen skall inf�ras en ny paragraf, 4 kap. 6 �, samt n�rmast</p> <p style="position:absolute;top:354px;left:85px;white-space:nowrap" class="ft11">f�re 4 kap. 6 � 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:399px;left:85px;white-space:nowrap" class="ft18"><b>4 kap.</b></p> <p style="position:absolute;top:-9px;left:45px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:425px;left:85px;white-space:nowrap" class="ft17"><i>Redovisningsvaluta</i></p> <p style="position:absolute;top:-9px;left:48px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:451px;left:85px;white-space:nowrap" class="ft110"><b>6 � </b></p> <p style="position:absolute;top:-9px;left:53px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:451px;left:118px;white-space:nowrap" class="ft11">Aff�rsh�ndelserna skall kunna presenteras i en och samma redovis-</p> <p style="position:absolute;top:468px;left:85px;white-space:nowrap" class="ft118">ningsvaluta. Redovisningsvalutan skall vara svenska kronor. I aktiebolag,<br/>ekonomiska f�reningar, sparbanker, medlemsbanker, underst�dsf�reningar,<br/>f�rs�kringsaktiebolag och �msesidiga f�rs�kringsbolag f�r dock redovis-<br/>ningsvalutan i st�llet vara euro.</p> <p style="position:absolute;top:539px;left:100px;white-space:nowrap" class="ft11">Byte av redovisningsvaluta f�r ske endast vid ing�ngen av ett nytt r�ken-</p> <p style="position:absolute;top:557px;left:85px;white-space:nowrap" class="ft118">skaps�r. Best�mmelser om omr�kning i samband med byte av redovis-<br/>ningsvaluta finns i �rsredovisningslagen (1995:1554).</p> <p style="position:absolute;top:592px;left:100px;white-space:nowrap" class="ft11">Har f�retaget bytt redovisningsvaluta, f�r ett nytt byte g�ras endast om</p> <p style="position:absolute;top:609px;left:85px;white-space:nowrap" class="ft118">skattemyndigheten tilll�ter det. Tillst�nd f�r v�gras endast om det finns an-<br/>ledning anta att bytet har ett otillb�rligt syfte. </p> <p style="position:absolute;top:645px;left:100px;white-space:nowrap" class="ft11">Trots best�mmelserna i f�rstatredje styckena f�r en filial i annat land ha</p> <p style="position:absolute;top:662px;left:85px;white-space:nowrap" class="ft11">sin redovisning i en valuta som i det landet godtas som redovisningsvaluta.</p> <p style="position:absolute;top:-10px;left:56px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:707px;left:85px;white-space:nowrap" class="ft18"><b>6 kap.</b></p> <p style="position:absolute;top:-9px;left:60px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:733px;left:85px;white-space:nowrap" class="ft110"><b>6 � </b></p> <p style="position:absolute;top:-9px;left:63px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:733px;left:118px;white-space:nowrap" class="ft11">Principerna f�r v�rdering av tillg�ngar, avs�ttningar och skulder skall</p> <p style="position:absolute;top:751px;left:85px;white-space:nowrap" class="ft11">anges.</p> <p style="position:absolute;top:768px;left:100px;white-space:nowrap" class="ft11">F�r poster i balansr�kningen som avser tillg�ngar, avs�ttningar eller skul-</p> <p style="position:absolute;top:786px;left:85px;white-space:nowrap" class="ft118">der i annan valuta �n redovisningsvalutan skall anges enligt vilka principer<br/>beloppen har r�knats om till redovisningsvalutan.</p> <p style="position:absolute;top:-9px;left:68px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:840px;left:100px;white-space:nowrap" class="ft11">1. Denna lag tr�der i kraft den 1 mars 2000 och till�mpas f�rsta g�ngen</p> <p style="position:absolute;top:858px;left:85px;white-space:nowrap" class="ft11">f�r det r�kenskaps�r som inleds n�rmast efter den 31 december 2000. </p> <p style="position:absolute;top:-4px;left:72px;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:74px;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 2000:31</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:86px;white-space:nowrap" class="ft115"> </p> <p style="position:absolute;top:953px;left:85px;white-space:nowrap" class="ft115">2*</p> <p style="position:absolute;top:-6px;left:88px;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:92px;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:96px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:52px;left:38px;white-space:nowrap" class="ft22"><b>SFS 2000:31</b></p> <p style="position:absolute;top:-5px;left:99px;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:-9px;left:102px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:51px;left:188px;white-space:nowrap" class="ft21">2. F�rs�kringsbolag som avses i punkt 2 eller 5 i �verg�ngsbest�m-</p> <p style="position:absolute;top:68px;left:173px;white-space:nowrap" class="ft25">melserna till lagen (1999:600) om �ndring i f�rs�kringsr�relselagen<br/>(1982:713) f�r, trots best�mmelsen i 4 kap. 6 � f�rsta stycket tredje me-<br/>ningen, inte ha euro som redovisningsvaluta.</p> <p style="position:absolute;top:139px;left:173px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:174px;left:173px;white-space:nowrap" class="ft21">LAILA FREIVALDS</p> <p style="position:absolute;top:192px;left:404px;white-space:nowrap" class="ft25">Sten Andersson<br/>(Justitiedepartementet)</p> </div> </div> ;