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Accounting policies
In Year-end closing - - Accounting policies, you enter information regarding the accounting policies applied, so that readers/users of the annual report 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.
Some texts are suggestions and can be changed by clicking on the menu icon that appears when you hover over the field and select Override text. When a text has been changed, the field is highlighted in yellow. To restore the original text, again hover over the field, click on the menu icon and select Reset text.
Click on the image below to view:
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.
Definition of KPIs
Click the arrow to select Definition of KPIs. A grey box with a text suggestion is displayed under Definition of KPIs on the Redovisningsprinciper note.
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 ongoing work on behalf of another person, shall provide information about this.
Inventory
In this text box you specify whether the company's stock is valued at acquisition or fair value, as well as the basis for how these values are calculated.
See Guidance to year-end closing for smaller companies (K2) (BFNAR 2016:10) , chapter 12 - Inventory for further information.
Lack of comparability
A company that applies the K2 rules for the first time should not recalculate the entries for the previous financial year. A statement on the lack of comparability shall instead be provided in a note.
Related topics
How do I inform in the annual report that the company was affected by the war in Ukraine?
How do I inform in the annual report that the company was affected by the corona spread?
Guidance to year-end closing for smaller companies (K2) (BFNAR 2016:10)
Guidance to K3 - Annual report and consolidated accounts (BFNAR 2012:1)
