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BFN ger ut regler och informationsmaterial om bokföringslagen och årsredovisningslagen.</p> </div> </div> <div class="col-12 col-md-6 col-lg-4 component__hero-pages--link-list"> <p class="component__hero-pages--link-list__title"> <i class="icon-forward"></i> Genvägar </p> <ul class="component__hero-pages--link-list__ul"> <li class="component__hero-pages--link-list__ul--li"> <a href="https://www.bfn.se/informationsmaterial/att-fora-bok/" title="Handledningen Att Föra Bok" target="_self" > Att föra bok </a> </li> <li class="component__hero-pages--link-list__ul--li"> <a href="https://www.bfn.se/informationsmaterial/vagledningar/#bokforing" title="BFN:s vägledning Bokföring" target="_self" > Vägledning Bokföring </a> </li> <li class="component__hero-pages--link-list__ul--li"> <a href="https://www.bfn.se/informationsmaterial/vagledningar/#arsbokslutk2k3" title="Vägledningen K2/K3 Årsbokslut" target="_self" > K2/K3 Årsbokslut </a> </li> <li class="component__hero-pages--link-list__ul--li"> <a href="https://www.bfn.se/informationsmaterial/vagledningar/#arsredovisningk2" title="Vägledningen K2 Årsredovisning i mindre företag" target="_self" > K2 Årsredovisning i mindre företag </a> </li> <li class="component__hero-pages--link-list__ul--li"> <a href="https://www.bfn.se/informationsmaterial/vagledningar/#arsredovisningkoncernredovisningk3" title="Vägledningen K3 Årsredovisning och koncernredovisning" target="_self" > K3 Årsredovisning och koncernredovisning </a> </li> <li class="component__hero-pages--link-list__ul--li"> <a href="https://www.bfn.se/informationsmaterial/vagledningar/#brf" title="Kompletterande regler för bostadsrättsföreningar" target="_self" > Kompletterande regler för bostadsrättsföreningar </a> </li> <li class="component__hero-pages--link-list__ul--li"> <a href="https://www.bfn.se/redovisningsregler/vad-galler-for/enskilda-naringsidkare/" title="Information om vad som gäller för enskilda näringsidkare." target="_self" > Enskilda näringsidkare </a> </li> <li class="component__hero-pages--link-list__ul--li"> <a href="https://www.bfn.se/redovisningsregler/vad-galler-for/ideella-foreningar/" title="Information om vad som gäller för ideella föreningar" target="_self" > Ideella föreningar </a> </li> </ul> </div> </div> </div> </section> <div class="container component__front-page"> <div class="row"> <div class="col-12 col-md-7 col-lg-8 component__front-page--left-content"> <section class="component component__latest-news add-margin-top add-margin-bottom"> <div class="container component__header"> <div class="row"> <div class="col-12 entry-content"> <h2>Aktuellt</h2> </div> </div></div> <div class="container"> <div class="row"> <div class="col-12 component__latest-news--single"> <div class="component__latest-news--single__content"> <p class="h3"> <a href="https://www.bfn.se/bfns-telefonservice-ar-installd-mandag-29-april-pga-namndsammantrade/" rel="bookmark" > BFN:s telefonservice är inställd måndag 29 april pga nämndsammanträde </a> </p> <p class="component__latest-news--single__content--meta"> Publicerad: 22 apr 2024 </p> <div></div> </div> </div> <div class="col-12 component__latest-news--single"> <div class="component__latest-news--single__content"> <p class="h3"> <a href="https://www.bfn.se/digitala-arsredovisningar-pwd-version-av-k2-taxonomier/" rel="bookmark" > Digitala årsredovisningar – PWD-version av K2-taxonomier </a> </p> <p class="component__latest-news--single__content--meta"> Publicerad: 9 apr 2024 </p> <div><p>BFN deltar i TaxSam Företag, det myndighetsgemensamma arbetet att utveckla taxonomier och tjänster för digital inlämning av finansiell information. TaxSam Företag har under 2023 och…</p></div> </div> </div> <div class="col-12 component__latest-news--single"> <div class="component__latest-news--single__content"> <p class="h3"> <a href="https://www.bfn.se/vad-hander-i-oversynen-av-k2-och-k3/" rel="bookmark" > Vad händer i översynen av K2 och K3? </a> </p> <p class="component__latest-news--single__content--meta"> Publicerad: 2 apr 2024 </p> <div><p>Vägledningarna K2 och K3 I februari 2023 remitterade BFN förslag på uppdatering av K2 och K3. Remisstiden löpte till i början av oktober 2023. BFN…</p></div> </div> </div> <div class="col-12 component__latest-news--single"> <div class="component__latest-news--single__content"> <p class="h3"> <a href="https://www.bfn.se/andringar-i-bokforingslagens-arkiveringsregler/" rel="bookmark" > Ändringar i bokföringslagens arkiveringsregler </a> </p> <p class="component__latest-news--single__content--meta"> Publicerad: 2 apr 2024 </p> <div><p>Regeringen har beslutat om en proposition med ändringar i bokföringslagens arkiveringsregler. Lagändringarna föreslås träda i kraft den 1 juli 2024. Propositionen avses bli slutbehandlad och…</p></div> </div> </div> <div class="col-12 component__latest-news--single"> <div class="component__latest-news--single__content"> <p class="h3"> <a href="https://www.bfn.se/brevsvar-om-ratten-att-senarelagga-bokforing/" rel="bookmark" > Brevsvar om rätten att senarelägga bokföring </a> </p> <p class="component__latest-news--single__content--meta"> Publicerad: 2 apr 2024 </p> <div><p>BFN har fått fråga om ett företags möjligheter att senarelägga tidpunkten för bokföring när bokföring inte har upprättats för en tidigare period. BFN har lämnat…</p></div> </div> </div> <div class="col-12 component__latest-news--single"> <div class="component__latest-news--single__content"> <p class="h3"> <a href="https://www.bfn.se/standard-business-reporting-sbr-forenklar-foretagens-rapportering/" rel="bookmark" > Standard Business Reporting (SBR) förenklar företagens rapportering </a> </p> <p class="component__latest-news--single__content--meta"> Publicerad: 5 mar 2024 </p> <div><p>BFN deltar i det myndighetsgemensamma samverkansuppdraget Standard Business Reporting (SBR). SBR handlar om att effektivt och säkert utbyta strukturerat data mellan företag och myndigheter och…</p></div> </div> </div> <div class="col-12 component__latest-news--single"> <div class="component__latest-news--single__content"> <p class="h3"> <a href="https://www.bfn.se/kompletterande-regler-for-bostadsrattsforeningar/" rel="bookmark" > Kompletterande regler för bostadsrättsföreningar </a> </p> <p class="component__latest-news--single__content--meta"> Publicerad: 19 dec 2023 </p> <div><p>BFN beslutade den 12 december 2023 om allmänna råd (BFNAR 2023:1) om kompletterande upplysningar m.m. i bostadsrättsföreningars årsredovisning med tillhörande vägledning. Reglerna har sin grund…</p></div> </div> </div> <div class="col-12 component__latest-news--single"> <div class="component__latest-news--single__content"> <p class="h3"> <a href="https://www.bfn.se/andringar-i-k2-arsredovisning-i-mindre-foretag/" rel="bookmark" > Ändringar i K2 Årsredovisning i mindre företag </a> </p> <p class="component__latest-news--single__content--meta"> Publicerad: 19 dec 2023 </p> <div><p>BFN beslutade den 12 december 2023 om ändringar i det allmänna rådet (BFNAR 2016:10) och vägledningen om årsredovisning i mindre företag (K2). Ändringarna innebär att…</p></div> </div> </div> <div class="col-12 component__latest-news--single"> <div class="component__latest-news--single__content"> <p class="h3"> <a href="https://www.bfn.se/andring-i-k3-arsredovisning-och-koncernredovisning-2/" rel="bookmark" > Ändring i K3 Årsredovisning och koncernredovisning </a> </p> <p class="component__latest-news--single__content--meta"> Publicerad: 19 dec 2023 </p> <div><p>BFN beslutade den 12 december 2023 om ändring i det allmänna rådet (BFNAR 2012:1) och vägledningen om årsredovisning och koncernredovisning (K3). Ändringen innebär att punkt…</p></div> </div> </div> <div class="col-12 component__latest-news--single"> <div class="component__latest-news--single__content"> <p class="h3"> <a href="https://www.bfn.se/fragor-och-svar-om-redovisning-av-ersattning-for-omstallningsstod/" rel="bookmark" > Frågor och svar om redovisning av ersättning för omställningsstöd </a> </p> <p class="component__latest-news--single__content--meta"> Publicerad: 18 dec 2023 </p> <div><p>Under Frågor och svar finns nu svar på hur ersättning för betald avgift till omställningsorganisation ska redovisas. Frågor och svar om ersättning för omställningsstöd </p></div> </div> </div> </div> </div> <div class="container component__footer"> <div class="row"> <div class="col-12 entry-content"> <p><a class="btn--arrow-icon" href="https://www.bfn.se/nyheter/">Alla nyheter</a></p> </div> </div></div></section> <section class="component component__logos no-margin-top no-margin-bottom "> <div class="container component__header"> <div class="row"> <div class="col-12 entry-content"> <h2>Länkar</h2> </div> </div></div> <div class="container"> <div class="row d-flex align-items-center"> <div class="col-6 col-md-4 component__logos--single"> <a href="https://www.bas.se/" title="bas.se" target="_blank" rel="noopener noreferrer" > <img class="img-responsive lazyload" data-src="https://www.bfn.se/wp-content/uploads/2020/05/baslogo.jpg" alt="bas.se logo" /> </a> </div> <div class="col-6 col-md-4 component__logos--single"> <a href="https://www.bolagsverket.se/" title="bolagsverket.se" target="_blank" rel="noopener noreferrer" > <img class="img-responsive lazyload" data-src="https://www.bfn.se/wp-content/uploads/2020/05/bolagsverketlogo.png" alt="Bolagsverket.se logo" /> </a> </div> <div class="col-6 col-md-4 component__logos--single"> <a href="https://www.verksamt.se/" title="verksamt.se" target="_blank" rel="noopener noreferrer" > <img class="img-responsive lazyload" data-src="https://www.bfn.se/wp-content/uploads/logotyp-gron-friyta.jpg" alt="" /> </a> </div> </div> </div> </section> </div> <div class="col-12 col-md-5 col-lg-4"> <section class="component component__sidebar-links-puff "> <div class="container-fluid"> <div class="row"> <div class="col-12 entry-content component__sidebar-links-puff--link-list"> <p class="component__sidebar-links-puff--link-list__title h5"> <i class="icon-forward"></i> Vanliga frågor till oss </p> <ul class="component__sidebar-links-puff--link-list__ul"> <li class="component__sidebar-links-puff--link-list__ul--li"> <a href="https://www.bfn.se/fragor-och-svar/ersattning-for-omstallningsstod/" title="Frågor och svar om ersättning för omställningsstöd" target="_self" > Ersättning för omställningsstöd </a> </li> <li class="component__sidebar-links-puff--link-list__ul--li"> <a href="https://www.bfn.se/fragor-och-svar/arkivering/" title="Frågor och svar om arkivering" target="_self" > Arkivering </a> </li> <li class="component__sidebar-links-puff--link-list__ul--li"> <a href="https://www.bfn.se/fragor-och-svar/bokforing/" title="Frågor och svar om bokföring" target="_self" > Bokföring </a> </li> <li class="component__sidebar-links-puff--link-list__ul--li"> <a href="https://www.bfn.se/fragor-och-svar/arsredovisning/" title="Frågor och svar om årsredovisning" target="_self" > Årsredovisning </a> </li> </ul> </div> </div> </div> </section> <section class="component component__sidebar-newsletter "> <div class="container-fluid"> <div class="row"> <div class="col-12 component__sidebar-newsletter--content"> <h2 class="h5 component__sidebar-newsletter--content__title"> Prenumerera på vårt nyhetsbrev </h2> <p class="component__sidebar-newsletter--content__description"> Fyll i din e-postadress här så får du ett mejl när vi publicerar något nytt. </p> <div class="component__sidebar-newsletter--content__form"> <form method="POST" action="https://gansub.com/s/RGoN6Pthm3BVRFbjW/"> <div class="input-group"> <label for="email" class="visuallyhidden">Din e-postadress </label> <input type="email" class="form-control" name="email" id="email" placeholder="Din e-postadress"/> <input type="hidden" name="gan_repeat_email"/> <span class="input-group-btn"> <button id="subscribeNewsletter" class="btn-newsletter" type="submit">Skicka</button> </span> </div> </form> </div> <p class="component__sidebar-newsletter--content__privacy-link"><a href="https://www.bfn.se/om-personuppgifter/" target="_self" > Vår behandling av personuppgifter </a></p> </div> </div> </div> </section> <section class="component component__sidebar-content-puff "> <div class="container-fluid"> <div class="row"> <div class="col-12 entry-content component__sidebar-content-puff--content"> <h2><img decoding="async" class="alignright size-full wp-image-74" src="https://www.bfn.se/wp-content/uploads/2020/05/puff-om-filmerna.png" alt="Puff-om-filmerna" width="122" height="124" /><span class="h5"><a href="https://www.bfn.se/informationsmaterial/13-filmer-om-bokforing/">13 filmer om bokföring</a></span></h2><p>Kortfattad information om vad du som företagare behöver veta om budget, bokföring m.m.</p> </div> </div> </div> </section> <section class="component component__sidebar-content-puff "> <div class="container-fluid"> <div class="row"> <div class="col-12 entry-content component__sidebar-content-puff--content"> <h2><img decoding="async" class="alignright size-full wp-image-67" src="https://www.bfn.se/wp-content/uploads/2020/05/attforabok.png" alt="Att föra bok" width="121" height="173" /><span class="h5"><a href="https://www.bfn.se/informationsmaterial/att-fora-bok/">Att Föra Bok</a></span></h2><p>Råd och tips till nystartade företagare om budget, bokföring, årsbokslut och årsredovisning.</p> </div> </div> </div> </section> <section class="component component__sidebar-content-puff "> <div class="container-fluid"> <div class="row"> <div class="col-12 entry-content component__sidebar-content-puff--content"> <h2><span class="h5"><a href="https://bolagsverket.se/ff/foretagsformer/aktiebolag/arsredovisning/delar" target="_blank" rel="noopener noreferrer" rel="noopener">Exempel på årsredovisningar</a></span></h2><p>Tre olika exempel på årsredovisningar i mindre aktiebolag enligt K2 på Bolagsverkets webbplats.</p><p>Se även Bolagsverkets information om att <a href="https://bolagsverket.se/ff/foretagsformer/aktiebolag/arsredovisning/ta-fram-en-arsredovisning" target="_blank" rel="noopener noreferrer" rel="noopener">ta fram och lämna in årsredovisningen</a>.</p> </div> </div> </div> </section> <section class="component component__sidebar-content-puff "> <div class="container-fluid"> <div class="row"> <div class="col-12 entry-content component__sidebar-content-puff--content"> <h2><a href="https://www.bfn.se/informationsmaterial/informationsskrifter/"><img decoding="async" class="alignright size-full wp-image-85" src="https://www.bfn.se/wp-content/uploads/2020/05/skv_ny.png" alt="Bokföring, bokslut och deklaration - del 1" width="121" height="173" /><span class="h5">Bokföring, bokslut och deklaration, del 1</span></a></h2><p>Information om bokföring och bokslut för enskilda näringsidkare som upprättar förenklat årsbokslut.</p> </div> </div> </div> </section> <section class="component component__sidebar-content-puff "> <div class="container-fluid"> <div class="row"> <div class="col-12 entry-content component__sidebar-content-puff--content"> <h2><span class="h5"><a 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