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Commentary

Accounting records (Sweden)


50 Sweden

Accounting records (Sweden)

There are three categories of accounting records in Sweden:

  1. Ìý

    •ÌýÌýÌýÌý primary accounting information;

  2. Ìý

    •ÌýÌýÌýÌý agreements and other important documents; and

  3. Ìý

    •ÌýÌýÌýÌý other accounting information.

Primary accounting information consists of:

  1. Ìý

    •ÌýÌýÌýÌý the opening balance sheet;

  2. Ìý

    •ÌýÌýÌýÌý basic accounting and general accounting;

  3. Ìý

    •ÌýÌýÌýÌý side-by-side accounting;

  4. Ìý

    •ÌýÌýÌýÌý verifications and documents which the verifications refer to;

  5. Ìý

    •ÌýÌýÌýÌý system documentation and treatment history;

  6. Ìý

    •ÌýÌýÌýÌý the annual report,

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