SFS 2010:2064 Lag om ändring i bokföringslagen (1999:1078)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft11{font-size:27px;font-family:TimesNewRoman,Bold;color:#000000;} .ft12{font-size:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft13{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft14{font-size:16px;font-family:TimesNewRoman,Bold;color:#000000;} .ft15{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft16{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft17{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft18{font-size:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft19{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft110{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft111{font-size:12px;line-height:15px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:TimesNewRoman;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:741px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:197px;left:172px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:309px;left:172px;white-space:nowrap" class="ft19"><b>Lag<br/>om �ndring i bokf�ringslagen (1999:1078);</b></p> <p style="position:absolute;top:365px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 22 december 2010.</p> <p style="position:absolute;top:401px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:399px;left:339px;white-space:nowrap" class="ft13">1 f�reskrivs att 4 kap. 6 � bokf�ringslagen</p> <p style="position:absolute;top:418px;left:172px;white-space:nowrap" class="ft10">(1999:1078) ska ha f�ljande lydelse.</p> <p style="position:absolute;top:463px;left:172px;white-space:nowrap" class="ft14"><b>4 kap.</b></p> <p style="position:absolute;top:489px;left:172px;white-space:nowrap" class="ft15"><b>6 �</b></p> <p style="position:absolute;top:487px;left:190px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:489px;left:209px;white-space:nowrap" class="ft10">Aff�rsh�ndelserna ska kunna presenteras i en och samma redovis-</p> <p style="position:absolute;top:507px;left:172px;white-space:nowrap" class="ft110">ningsvaluta. Redovisningsvalutan ska vara svenska kronor. I aktiebolag,<br/>ekonomiska f�reningar, sparbanker, medlemsbanker och f�rs�kringsf�retag<br/>f�r dock redovisningsvalutan i st�llet vara euro.</p> <p style="position:absolute;top:560px;left:187px;white-space:nowrap" class="ft10">Byte av redovisningsvaluta f�r ske endast vid ing�ngen av ett nytt r�ken-</p> <p style="position:absolute;top:578px;left:172px;white-space:nowrap" class="ft110">skaps�r. Best�mmelser om omr�kning i samband med byte av redovisnings-<br/>valuta finns i �rsredovisningslagen (1995:1554). </p> <p style="position:absolute;top:613px;left:187px;white-space:nowrap" class="ft10">Har f�retaget bytt redovisningsvaluta, f�r ett nytt byte g�ras endast om</p> <p style="position:absolute;top:630px;left:172px;white-space:nowrap" class="ft110">Skatteverket till�ter det. Tillst�nd f�r v�gras endast om det finns anledning<br/>anta att bytet har ett otillb�rligt syfte. </p> <p style="position:absolute;top:666px;left:187px;white-space:nowrap" class="ft10">Trots best�mmelserna i f�rstatredje styckena f�r en filial i annat land ha</p> <p style="position:absolute;top:683px;left:172px;white-space:nowrap" class="ft10">sin redovisning i en valuta som i det landet godtas som redovisningsvaluta.</p> <p style="position:absolute;top:720px;left:187px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 april 2011.</p> <p style="position:absolute;top:755px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:790px;left:172px;white-space:nowrap" class="ft10">BEATRICE ASK</p> <p style="position:absolute;top:808px;left:403px;white-space:nowrap" class="ft110">Torbj�rn Malm<br/>(Justitiedepartementet)</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft16">1 Prop. 2009/10:246, bet. 2010/11:FiU8, rskr. 2010/11:62.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft16">2 Senaste lydelse 2003:727.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft18"><b>SFS 2010:2064</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft111">Utkom fr�n trycket<br/>den 18 januari 2011</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1059px;left:539px;white-space:nowrap" class="ft20">Thomson Reuters Professional AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft20">Edita V�stra Aros, V�ster�s 2010</p> </div> </div> ;