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Comptabilitat a Suècia

Accounting Rules

Tax Year
Tax years for corporations are typically 12-month periods that end on 31 December, 30 April, 30 June or 31 August. Individuals typically follow the calendar year.
Accounting Standards
For listed groups, the rules are harmonised within the EU on a group level. Consolidated group reports must be prepared in accordance with International Financial Reporting Standards (IFRS). Different tiers of financial reporting frameworks exist for comanies whose securities are not traded in a regulated market. These companies must follow one of these frameworks laid out by The BFN (The Swedish Accounting Standards Board) depending on their size, annual turnover and total assets.
Accounting Regulation Bodies
BFN, Bokföringsnämnden
Accounting Reports
The annual report must contain a profit and loss account, a balance sheet, notes and an annual report. Large companies and companies listed on the stock exchange must also provide a statement of source and application of funds.
Swedish accounting mostly conforms to the principles set out in the texts of the 4th Directive. However, some national particularities remain and are allowed by the 4th Directive:
- the presentation of certain items (subscribed capital not paid up, equalization accounts, set-up costs, intangible assets, footnotes) corresponds to the specifics of the country
- the same occurs when distinguishing between distributable and non-distributable equity capital as well as for classification of operating activities in three distinct areas: production, distribution and administration.

On the other hand, some particularities are not supported by the 4th Directive:
- untaxed reserves
- depreciation allowances and appropriations to the reserve
- elements affecting accounting
- exceptional operations.
Publication Requirements
All joint-stock companies have to send a copy of their annual report to the legal authorities of the country.
Professional Accountancy Bodies
Foreningen Auktoriserade Revisorer , Swedish Organisation of Certified Public Accountants
Bokforingsnamanden , Swedish Accounting Standards Board
Certification and Auditing
Companies have to contract a statutory auditor to conduct an annual audit of the financial health of their organisation. You can contact FAR (Swedish Organisation of Certified Public Accountants) for further information.
Accounting News

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Actualitzacions: June 2022

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