Visma Skatt & Bokslut Pro
Accounting policies
Disclosures regarding the accounting policies applied should be provided, so that readers of the annual accounts receive information about which rules and principles that were applied in creating it.
In the first text box, you find a pre-written template for general information regarding the rules and principles applied. Click in the box to edit the template.
Depreciation methods, fixed assets
Depreciation periods applied to intangible and tangible fixed assets are indicated in the fields under Depreciation. Enter further information regarding depreciations in the text boxes. Here, the basis for depreciation of fixed assets is also specified.
Service and construction contracts
A company that performs service or construction contracts at a fixed price shall state whether the company applies the main rule or the alternative rule.
A company that applies the alternative rule to service or construction contracts at a fixed price and has included indirect costs in the value of work in progress on behalf of the other party, shall provide information about this.
Cost of acquisition for self-manufactured goods
A company that includes indirect costs of production in the cost of acquisition for self-manufactured goods must provide information about this in a disclosure.
Lack of comparability
If the company has changed its accounting policies, information about this must be provided in a disclosure. The reasons for the change must be stated. Law (2015:821).
