Bokföringsnämndens VÄGLEDNING - innehåller även särskilda kapitel för stiftelser och företag…

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Bokfringsnmndens VGLEDNING

rsredovisning och koncernredovisning (K3)

Vgledning till BFNAR 2012:1

Uppdaterad 2019-02-14

Innehllsfrteckning

Inledning ............................................................................................................. 10

Frkortningslista ............................................................................................... 11

Lagregler, allmnt rd (BFNAR 2012:1) och kommentarer ........................ 12

Tillmpning ........................................................................................................... 12 Kapitel 1

Definitioner.......................................................................................................................... 12

Vilka fretag ska tillmpa detta allmnna rd? ................................................................... 12

Tillmpning av detta allmnna rd ...................................................................................... 15

Begrepp och principer ........................................................................................... 16 Kapitel 2

Tillmpningsomrde ............................................................................................................ 16

Grundlggande principer ..................................................................................................... 17

Tillgngar, skulder, intkter och kostnader ......................................................................... 21

Vrderingsgrunder ............................................................................................................... 25

Utformning av de finansiella rapporterna och frvaltningsberttelsens innehll .. 26 Kapitel 3

Tillmpningsomrde ............................................................................................................ 26

Utformning .......................................................................................................................... 26

Frvaltningsberttelsens innehll ........................................................................................ 29

Redovisning i juridisk person .............................................................................................. 37

Balansrkning ........................................................................................................ 39 Kapitel 4

Tillmpningsomrde ............................................................................................................ 39

Balansrkningens uppstllningsform och innehll .............................................................. 40

Klassificering av tillgngar och skulder .............................................................................. 43

Eget kapital i koncernbalansrkningen ................................................................................ 45

Redovisning i juridisk person .............................................................................................. 46

Resultatrkning ...................................................................................................... 47 Kapitel 5

Tillmpningsomrde ............................................................................................................ 47

Resultatrkningens uppstllningsform och innehll ............................................................ 47

Frndring i eget kapital ........................................................................................ 50 Kapitel 6

Tillmpningsomrde ............................................................................................................ 50

Specifikation av frndringar i eget kapital ........................................................................ 50

Redovisning av tillskott och koncernbidrag i juridisk person ............................................. 52

Omfringar mellan poster inom eget kapital i bostadsrttsfreningar ................................ 53

Kassafldesanalys .................................................................................................. 53 Kapitel 7

Tillmpningsomrde och definitioner ................................................................................. 53

Redovisning av kassaflden frn den lpande verksamheten ............................................. 56

Redovisning av kassaflden frn investeringsverksamheten och finansieringsverksamheten

............................................................................................................................................. 57

Kassaflden som fr nettoredovisas .................................................................................... 57

Kassaflden i utlndsk valuta .............................................................................................. 57

Rntor och utdelningar ........................................................................................................ 58

Inkomstskatter ..................................................................................................................... 58

Transaktioner som inte medfr betalningar ......................................................................... 58

Noter .................................................................................................................................... 59

Redovisning i juridisk person .............................................................................................. 59

Noter ...................................................................................................................... 59 Kapitel 8

Tillmpningsomrde ............................................................................................................ 59

Noternas struktur och innehll ............................................................................................. 60

Noter fr mindre och strre fretag ..................................................................................... 61

Ytterligare noter fr strre fretag ...................................................................................... 64

Vissa noter i juridisk person enligt rsredovisningslagen ................................................... 70

Koncernredovisning och andelar i dotterfretag ................................................... 70 Kapitel 9

Tillmpningsomrde ............................................................................................................ 70

Koncernredovisning ............................................................................................................ 71

Redovisning av andelar i dotterfretag i juridisk person ..................................................... 78

Byte av redovisningsprincip, ndrad uppskattning och bedmning samt rttelse Kapitel 10

av fel ......................................................................................................................................... 80

Tillmpningsomrde ............................................................................................................ 80

Byte av redovisningsprincip ................................................................................................ 80

ndrad uppskattning och bedmning .................................................................................. 83

Rttelse av fel ...................................................................................................................... 84

Finansiella instrument vrderade utifrn anskaffningsvrdet .............................. 85 Kapitel 11

Tillmpningsomrde ............................................................................................................ 85

Byte av redovisningsprincip ................................................................................................ 86

Definitioner.......................................................................................................................... 86

Nr ska finansiella instrument redovisas i balansrkningen? .............................................. 88

Vrdering vid det frsta redovisningstillfllet ..................................................................... 88

Vrdering efter det frsta redovisningstillfllet .................................................................. 90

Borttagande frn balansrkningen ....................................................................................... 94

Skringsredovisning ............................................................................................................ 96

Sammansatta finansiella instrument .................................................................................. 101

Noter .................................................................................................................................. 102

Redovisning i juridisk person ............................................................................................ 103

Finansiella instrument vrderade enligt 4 kap. 14 a14 e rsredovisningslagenKapitel 12

................................................................................................................................................ 104

Tillmpningsomrde .......................................................................................................... 104

Byte av redovisningsprincip .............................................................................................. 107

Vrderingskategorier ......................................................................................................... 107

Nr ska finansiella instrument redovisas i balansrkningen? ............................................ 109

Vrdering vid det frsta redovisningstillfllet ................................................................... 110

Vrdering efter det frsta redovisningstillfllet ................................................................ 110

Verkligt vrde .................................................................................................................... 112

Nedskrivningar .................................................................................................................. 115

Borttagande frn balansrkningen ..................................................................................... 116

Skringsredovisning .......................................................................................................... 118

Inbddade derivat .............................................................................................................. 124

Noter .................................................................................................................................. 125

Redovisning i juridisk person ............................................................................................ 126

Varulager ........................................................................................................... 127 Kapitel 13

Tillmpningsomrde och definition .................................................................................. 127

Vrdering ........................................................................................................................... 128

Noter .................................................................................................................................. 134

Redovisning i juridisk person ............................................................................................ 135

Intressefretag ................................................................................................... 135 Kapitel 14

Tillmpningsomrde .......................................................................................................... 135

Koncernredovisning .......................................................................................................... 136

Redovisning av andelar i intressefretag i juridisk person ................................................ 141

Joint venture ...................................................................................................... 142 Kapitel 15

Tillmpningsomrde .......................................................................................................... 142

Gemensamt styrda verksamheter ....................................................................................... 143

Gemensamma tillgngar .................................................................................................... 143

Gemensamt styrda fretag i koncernredovisningen .......................................................... 144

Noter .................................................................................................................................. 146

Redovisning av andelar i gemensamt styrda fretag i juridisk person .............................. 147

Noter om frvaltningsfastigheter ....................................................................... 148 Kapitel 16

Tillmpningsomrde .......................................................................................................... 148

Definition och klassificering ............................................................................................. 148

Noter .................................................................................................................................. 149

Materiella anlggningstillgngar ....................................................................... 150 Kapitel 17

Tillmpningsomrde .......................................................................................................... 150

Vilka materiella anlggningstillgngar ska redovisas i balansrkningen? ........................ 150

Redovisning till bestmd mngd och fast vrde ................................................................ 151

Vrdering vid det frsta redovisningstillfllet ................................................................... 152

Vrdering efter det frsta redovisningstillfllet ................................................................ 154

Borttagande frn balansrkningen ..................................................................................... 157

Noter .................................................................................................................................. 158

Redovisning i juridisk person ............................................................................................ 159

Immateriella tillgngar utom goodwill .............................................................. 160 Kapitel 18

Tillmpningsomrde ..........................

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