SFS 2018:1980 Lag om ändring i lagen (2018:597) om kommunal bokföring och redovisning

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:28px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft12{font-size:21px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft13{font-size:11px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft14{font-size:18px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft15{font-size:17px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft16{font-size:9px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft17{font-size:13px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft18{font-size:19px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft19{font-size:19px;font-family:JIJOKG+TimesNewRomanPS;color:#000000;} .ft110{font-size:14px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft111{font-size:14px;font-family:ZLGGAA+TimesNewRomanPSMT;color:#000000;} .ft112{font-size:17px;line-height:20px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft113{font-size:18px;line-height:29px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft114{font-size:14px;line-height:18px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1129px;left:794px;white-space:nowrap" class="ft10">1 </p> <p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:222px;left:98px;white-space:nowrap" class="ft12"><b>Lag </b></p> <p style="position:absolute;top:245px;left:98px;white-space:nowrap" class="ft12"><b>om �ndring i lagen (2018:597) om kommunal bokf�ring </b></p> <p style="position:absolute;top:268px;left:98px;white-space:nowrap" class="ft12"><b>och redovisning </b></p> <p style="position:absolute;top:307px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 29 november 2018 </p> <p style="position:absolute;top:348px;left:98px;white-space:nowrap" class="ft112">Enligt riksdagens beslut1 f�reskrivs att 12 kap. 6 � lagen (2018:597) om <br/>kommunal bokf�ring och redovisning ska ha f�ljande lydelse. </p> <p style="position:absolute;top:429px;left:98px;white-space:nowrap" class="ft112"><b>12 kap. <br/>6</b> <b>�</b> I fr�ga om uppr�ttandet av den sammanst�llda resultatr�kningen och <br/>den sammanst�llda balansr�kningen ska 5 kap. om resultatr�kning och <br/>6 kap. om balansr�kning till�mpas. Best�mmelserna i 5 kap. 4 � och 6 kap. <br/>4 � ska dock inte till�mpas f�r de kommunala koncernf�retagen. </p> <p style="position:absolute;top:541px;left:115px;white-space:nowrap" class="ft10">I fr�ga om posterna i den sammanst�llda balansr�kningen ska 4 kap. 6 � </p> <p style="position:absolute;top:561px;left:98px;white-space:nowrap" class="ft10">om specifikation till balansr�kningspost till�mpas. </p> <p style="position:absolute;top:602px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:643px;left:98px;white-space:nowrap" class="ft10">ARDALAN SHEKARABI </p> <p style="position:absolute;top:663px;left:385px;white-space:nowrap" class="ft112">Magnus Bengtson <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1142px;left:98px;white-space:nowrap" class="ft16">1 Prop. 2018/19:7, bet. 2018/19:FiU28, rskr. 2018/19:39. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft18"><b>SFS</b></p> <p style="position:absolute;top:221px;left:683px;white-space:nowrap" class="ft19"><b> 2018:1980 </b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft114">Publicerad <br/>den</p> <p style="position:absolute;top:263px;left:671px;white-space:nowrap" class="ft111"> 5 december 2018 </p> </div> </div> ;