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1075              </ul> </li> 
1076             <li class="lfr-nav-item" id="layout_34"> <a href="https://kirjanpitolautakunta.fi/sv/utlatanden_och_beviljade_undantag"> Utlåtanden och beviljade undantag </a> </li> 
1077             <li class="lfr-nav-item dropdown dropdown--children" id="layout_36"> <a href="https://kirjanpitolautakunta.fi/sv/allmanna_anvisningar"> Allmänna anvisningar </a> <button class="lfr-nav-child-toggle" aria-expanded="false"> <span class="icon icon-caret-down"></span> <span class="sr-only">Allmänna anvisningar</span> </button> 
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1080               <li class="lfr-nav-item" id="layout_38"> <a class="" aria-labelledby="layout_38" href="https://kirjanpitolautakunta.fi/sv/aikaisemmat-sv">Allmänna anvisningar (tidigare)</a> </li> 
1081              </ul> </li> 
1082             <li class="lfr-nav-item dropdown dropdown--children" id="layout_47"> <a href="https://kirjanpitolautakunta.fi/sv/valfardsomrades-och-kommunsektion"> Välfärdsområdes- och kommunsektion </a> <button class="lfr-nav-child-toggle" aria-expanded="false"> <span class="icon icon-caret-down"></span> <span class="sr-only">Välfärdsområdes- och kommunsektion</span> </button> 
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1085               <li class="lfr-nav-item" id="layout_49"> <a class=" hasChildItem" aria-labelledby="layout_49" href="https://kirjanpitolautakunta.fi/sv/kommunernas-gallande-allmanna-anvisningar">Kommunernas gällande allmänna anvisningar</a> </li> 
1086               <li class="lfr-nav-item" id="layout_50"> <a class="" aria-labelledby="layout_50" href="https://kirjanpitolautakunta.fi/sv/valfardsomradenas-utlatanden">Välfärdsområdenas utlåtanden</a> </li> 
1087               <li class="lfr-nav-item" id="layout_51"> <a class=" hasChildItem" aria-labelledby="layout_51" href="https://kirjanpitolautakunta.fi/sv/valfardsomradenas-gallande-allmanna-anvisningar">Välfärdsområdenas gällande allmänna anvisningar</a> </li> 
1088              </ul> </li> 
1089             <li class="lfr-nav-item" id="layout_28"> <a href="https://kirjanpitolautakunta.fi/sv/kontaktuppgifter"> Kontaktuppgifter </a> </li> 
1090             <li class="lfr-nav-item" id="layout_12"> <a href="https://kirjanpitolautakunta.fi/sv/respons"> Respons </a> </li> 
1091            </ul> 
1092           </nav> 
1093          </div> 
1094         </div> 
1095        </div> 
1096       </div> 
1097      </div> 
1098     </div> 
1099    </div> 
1100   </header> 
1101   <section class="container" id="content"> 
1102    <div id="main-content" class="landingpage-layout-container" role="region" aria-label="Page content region"> 
1103     <span id="content-main"></span> 
1104     <div class="portlet-layout row" style="position: relative;"> 
1105      <div class="portlet-column col col-12" id="column-5"> 
1106       <div class="empty portlet-dropzone portlet-column-content" id="layout-column_column-5"></div> 
1107      </div> 
1108     </div> 
1109     <div class="landingpage-layout"> 
1110      <div class="portlet-layout row"> 
1111       <div class="portlet-column col col-12" id="column-1"> 
1112        <div class="portlet-dropzone portlet-column-content" id="layout-column_column-1"> 
1113         <div class="portlet-boundary portlet-boundary_com_liferay_journal_content_web_portlet_JournalContentPortlet_  portlet-static portlet-static-end portlet-borderless portlet-journal-content " id="p_p_id_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_VJL2LPDooh3S_"> 
1114          <span id="p_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_VJL2LPDooh3S"></span> 
1115          <section class="portlet" id="portlet_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_VJL2LPDooh3S"> 
1116           <a id="aineisto-com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_VJL2LPDooh3S" name="aineisto-com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_VJL2LPDooh3S" class="yja-anchor-elements"></a> 
1117           <div class="portlet-content"> 
1118            <div class="autofit-float autofit-row portlet-header "> 
1119             <div class="autofit-col autofit-col-end"> 
1120              <div class="autofit-section"> 
1121               <div class="visible-interaction"> 
1122               </div> 
1123              </div> 
1124             </div> 
1125            </div> 
1126            <div class=" portlet-content-container"> 
1127             <div class="portlet-body"> 
1128              <div class="" data-fragments-editor-item-id="10109-8208190" data-fragments-editor-item-type="fragments-editor-mapped-item"> 
1129               <div class="journal-content-article " data-analytics-asset-id="8208188" data-analytics-asset-title="Esimerkkikaruselli" data-analytics-asset-type="web-content"> 
1130                <section class="slider wide" id="flexcarousel"> 
1131                 <div class="flexslider"> 
1132                  <ul class="slides"> 
1133                   <li> 
1134                    <div class="slide-content"> 
1135                     <div class="container"> 
1136                      <div class="row"> 
1137                       <div class="col-md-6 text-content"> 
1138                        <h2>Bokföringsnämnden</h2> 
1139                        <p> På denna sida finns anvisningar och utlåtanden av arbets- och näringsministeriets bokföringsnämnd och av nämndens välfärdsområdes- och kommunsektion. </p> 
1140                       </div> 
1141                      </div> 
1142                     </div> 
1143                    </div> 
1144                    <picture data-fileentryid="8208569"> 
1145                     <source media="(max-width:128px)" srcset="/o/adaptive-media/image/8208569/Thumbnail-128x128/kila-banneri-1920x420.jpg?t=1526630969000"> 
1146                     <source media="(max-width:1000px) and (min-width:128px)" srcset="/o/adaptive-media/image/8208569/Preview-1000x0/kila-banneri-1920x420.jpg?t=1526630969000"> 
1147                     <img alt="" src="/documents/8208007/8208147/kila-banneri-1920x420.jpg/1c828fe5-d9af-417c-9098-f32f7af62545?t=1526630969000"> 
1148                    </picture> </li> 
1149                  </ul> 
1150                 </div> 
1151                </section> 
1152               </div> 
1153              </div> 
1154              <div class="asset-links content-metadata-asset-addon-entries mb-4"> 
1155               <div class="content-metadata-asset-addon-entry content-metadata-asset-addon-entry-links"> 
1156               </div> 
1157              </div> 
1158             </div> 
1159            </div> 
1160           </div> 
1161          </section> 
1162         </div> 
1163        </div> 
1164       </div> 
1165      </div> 
1166      <div class="portlet-layout row"> 
1167       <div class="portlet-column portlet-column-first col col-12 col-md-8" id="column-2" role="main"> 
1168        <span id="content-main"></span> 
1169        <div class="portlet-dropzone portlet-column-content portlet-column-content-first" id="layout-column_column-2"> 
1170         <div class="portlet-boundary portlet-boundary_com_liferay_asset_publisher_web_portlet_AssetPublisherPortlet_  portlet-static portlet-static-end portlet-bordered portlet-asset-publisher " id="p_p_id_com_liferay_asset_publisher_web_portlet_AssetPublisherPortlet_INSTANCE_1NmHr32wkUdj_"> 
1171          <span id="p_com_liferay_asset_publisher_web_portlet_AssetPublisherPortlet_INSTANCE_1NmHr32wkUdj"></span> 
1172          <section class="portlet" id="portlet_com_liferay_asset_publisher_web_portlet_AssetPublisherPortlet_INSTANCE_1NmHr32wkUdj"> 
1173           <a id="aineisto-Senasteutltandenochbeviljadeundantag" name="aineisto-Senasteutltandenochbeviljadeundantag" class="yja-anchor-elements"></a> 
1174           <div class="portlet-content"> 
1175            <div class="autofit-float autofit-row portlet-header  use-custom-title "> 
1176             <div class="autofit-col autofit-col-expand"> 
1177              <h1 class="hed-section portlet-title portlet-title-text"> Senaste utlåtanden och beviljade undantag </h1> 
1178             </div> 
1179             <div class="autofit-col autofit-col-end"> 
1180              <div class="autofit-section"> 
1181              </div> 
1182             </div> 
1183            </div> 
1184            <div class=" portlet-content-container"> 
1185             <div class="portlet-body"> 
1186              <div class="feed-item simple"> 
1187               <h2 class="feed-item__heading"><a title="Om bokföringsbehandlingen av anteciperad dividend i en situation där det bolag som delar ut dividend har minoritetsaktieägare" href="/sv/-/om-bokforingsbehandlingen-av-anteciperad-dividend-i-en-situation-dar-det-bolag-som-delar-ut-dividend-har-minoritetsaktieagare">Om bokföringsbehandlingen av anteciperad dividend i en situation där det bolag som delar ut dividend har minoritetsaktieägare</a></h2> 
1188               <div class="meta"> 
1189                <div class="yja-category-group"> 
1190                </div> 
1191                <span class="label"><span class="sr-only">Typ:</span>Pressmeddelande</span> 
1192                <span class="date"><span class="sr-only">Utgivningsdatum:</span>25.8.2026 </span> 
1193               </div> 
1194              </div> 
1195              <div class="feed-item simple"> 
1196               <h2 class="feed-item__heading"><a title="Om betydelsen av de utvecklingsutgifter som aktiverats i balansräkningen för återbetalning av kapitallånets kapital och betalning av ränta enligt 12 kap. i aktiebolagslagen" href="/sv/-/om-betydelsen-av-de-utvecklingsutgifter-som-aktiverats-i-balansrakningen-for-aterbetalning-av-kapitallanets-kapital-och-betalning-av-ranta-enligt-12-kap.-i-aktiebolagslagen">Om betydelsen av de utvecklingsutgifter som aktiverats i balansräkningen för återbetalning av kapitallånets kapital och betalning av ränta enligt 12 kap. i aktiebolagslagen</a></h2> 
1197               <div class="meta"> 
1198                <div class="yja-category-group"> 
1199                 <span class="yja-tag">ANM</span> 
1200                </div> 
1201                <span class="label"><span class="sr-only">Typ:</span>Pressmeddelande</span> 
1202                <span class="date"><span class="sr-only">Utgivningsdatum:</span>9.6.2026 0.01</span> 
1203               </div> 
1204              </div> 
1205              <div class="feed-item simple"> 
1206               <h2 class="feed-item__heading"><a title="Om hänförande av expertkostnader till den bokföringsskyldige" href="/sv/-/om-hanforande-av-expertkostnader-till-den-bokforingsskyldige">Om hänförande av expertkostnader till den bokföringsskyldige</a></h2> 
1207               <div class="meta"> 
1208                <div class="yja-category-group"> 
1209                </div> 
1210                <span class="label"><span class="sr-only">Typ:</span>Pressmeddelande</span> 
1211                <span class="date"><span class="sr-only">Utgivningsdatum:</span>26.5.2026 </span> 
1212               </div> 
1213              </div> 
1214              <div class="feed-item simple"> 
1215               <h2 class="feed-item__heading"><a title="Om nedskrivning av kundfordringar utan indrivning" href="/sv/-/om-nedskrivning-av-kundfordringar-utan-indrivning">Om nedskrivning av kundfordringar utan indrivning</a></h2> 
1216               <div class="meta"> 
1217                <div class="yja-category-group"> 
1218                 <span class="yja-tag">ANM</span> 
1219                </div> 
1220                <span class="label"><span class="sr-only">Typ:</span>Pressmeddelande</span> 
1221                <span class="date"><span class="sr-only">Utgivningsdatum:</span>28.4.2026 </span> 
1222               </div> 
1223              </div> 
1224              <div class="feed-item simple"> 
1225               <h2 class="feed-item__heading"><a title="Om bokföring och redovisning i bokslutet för enskilda näringsidkares tillgångs- och skuldposter" href="/sv/-/yksityisen-elinkeinonharjoittajan-omaisuus-ja-velkaerien-kirjanpito-ja-esittaminen-tilinpaatoksessa">Om bokföring och redovisning i bokslutet för enskilda näringsidkares tillgångs- och skuldposter</a></h2> 
1226               <div class="meta"> 
1227                <div class="yja-category-group"> 
1228                 <span class="yja-tag">ANM</span> 
1229                </div> 
1230                <span class="label"><span class="sr-only">Typ:</span>Pressmeddelande</span> 
1231                <span class="date"><span class="sr-only">Utgivningsdatum:</span>28.4.2026 </span> 
1232               </div> 
1233              </div> 
1234             </div> 
1235            </div> 
1236           </div> 
1237          </section> 
1238         </div> 
1239         <div class="portlet-boundary portlet-boundary_com_liferay_journal_content_web_portlet_JournalContentPortlet_  portlet-static portlet-static-end portlet-bordered portlet-journal-content " id="p_p_id_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_5Nr7ShJ06lTz_"> 
1240          <span id="p_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_5Nr7ShJ06lTz"></span> 
1241          <section class="portlet" id="portlet_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_5Nr7ShJ06lTz"> 
1242           <a id="aineisto-com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_5Nr7ShJ06lTz" name="aineisto-com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_5Nr7ShJ06lTz" class="yja-anchor-elements"></a> 
1243           <div class="portlet-content"> 
1244            <div class="autofit-float autofit-row portlet-header "> 
1245             <div class="autofit-col autofit-col-end"> 
1246              <div class="autofit-section"> 
1247               <div class="visible-interaction"> 
1248               </div> 
1249              </div> 
1250             </div> 
1251            </div> 
1252            <div class=" portlet-content-container"> 
1253             <div class="portlet-body"> 
1254              <div class="" data-fragments-editor-item-id="10109-10376197" data-fragments-editor-item-type="fragments-editor-mapped-item"> 
1255               <div class="journal-content-article " data-analytics-asset-id="10376195" data-analytics-asset-title="lisää lausuntoja" data-analytics-asset-type="web-content"> 
1256                <p><a href="/sv/web/kirjanpitolautakunta/utlatanden_och_beviljade_undantag">Mera utlåtanden</a></p> 
1257                <div class="yja-meta-content-info"> 
1258                </div> 
1259               </div> 
1260              </div> 
1261              <div class="asset-links content-metadata-asset-addon-entries mb-4"> 
1262               <div class="content-metadata-asset-addon-entry content-metadata-asset-addon-entry-links"> 
1263               </div> 
1264              </div> 
1265             </div> 
1266            </div> 
1267           </div> 
1268          </section> 
1269         </div> 
1270         <div class="portlet-boundary portlet-boundary_com_liferay_asset_publisher_web_portlet_AssetPublisherPortlet_  portlet-static portlet-static-end portlet-bordered portlet-asset-publisher " id="p_p_id_com_liferay_asset_publisher_web_portlet_AssetPublisherPortlet_INSTANCE_m34Yxwilr0iE_"> 
1271          <span id="p_com_liferay_asset_publisher_web_portlet_AssetPublisherPortlet_INSTANCE_m34Yxwilr0iE"></span> 
1272          <section class="portlet" id="portlet_com_liferay_asset_publisher_web_portlet_AssetPublisherPortlet_INSTANCE_m34Yxwilr0iE"> 
1273           <a id="aineisto-Senasteanvisningarochutltandenfrnvlfrdsomrdesochkommunsektionen" name="aineisto-Senasteanvisningarochutltandenfrnvlfrdsomrdesochkommunsektionen" class="yja-anchor-elements"></a> 
1274           <div class="portlet-content"> 
1275            <div class="autofit-float autofit-row portlet-header  use-custom-title "> 
1276             <div class="autofit-col autofit-col-expand"> 
1277              <h3 class="hed-section portlet-title portlet-title-text">
1277 Senaste anvisningar och utlåtanden från välfärdsområdes- och kommunsektionen </h3> 
1278             </div> 
1279             <div class="autofit-col autofit-col-end"> 
1280              <div class="autofit-section"> 
1281              </div> 
1282             </div> 
1283            </div> 
1284            <div class=" portlet-content-container"> 
1285             <div class="portlet-body"> 
1286              <div class="mb-4 subscribe-action"> 
1287              </div> 
1288              <div class="feed-item simple"> 
1289               <h4 class="feed-item__heading"><a title="Utlåtande om hur man i bokföringen behandlar en kompensationspost som hänför sig till upphörandet av ett hyresavtal för fjärrvärmenät" href="/sv/-/utlatande-om-kompensationspost-som-hanfor-sig-till-upphorandet-av-ett-hyresavtal-for-fjarrvarmenat">Utlåtande om hur man i bokföringen behandlar en kompensationspost som hänför sig till upphörandet av ett hyresavtal för fjärrvärmenät</a></h4> 
1290               <div class="meta"> 
1291                <div class="yja-category-group"> 
1292                </div> 
1293                <span class="label"><span class="sr-only">Typ:</span>Pressmeddelande</span> 
1294                <span class="date"><span class="sr-only">Utgivningsdatum:</span>31.8.2026 7.00</span> 
1295               </div> 
1296              </div> 
1297              <div class="feed-item simple"> 
1298               <h4 class="feed-item__heading"><a title="Utlåtande om hur den ersättning som betalas för egendomsarrangemang i samband med reformen av social- och hälsovården och räddningsväsendet ska behandlas i kommunens bokföring" href="/sv/-/lausunto-sosiaali-ja-terveydenhuollon-ja-pelastustoimen-uudistuksen-omaisuusjarjestelyista-maksettavan-korvauksen-kasittelysta-kunnan-kirjanpidossa-1">Utlåtande om hur den ersättning som betalas för egendomsarrangemang i samband med reformen av social- och hälsovården och räddningsväsendet ska behandlas i kommunens bokföring</a></h4> 
1299               <div class="meta"> 
1300                <div class="yja-category-group"> 
1301                </div> 
1302                <span class="label"><span class="sr-only">Typ:</span>Pressmeddelande</span> 
1303                <span class="date"><span class="sr-only">Utgivningsdatum:</span>3.6.2026 7.17</span> 
1304               </div> 
1305              </div> 
1306              <div class="feed-item simple"> 
1307               <h4 class="feed-item__heading"><a title="Utlåtande om grunden för bokföring av kalkylerad ersättning enligt lagen om främjande av integration" href="/sv/-/utlatande-om-grunden-for-bokforing-av-kalkylerad-ersattning-enligt-lagen-om-framjande-av-integration">Utlåtande om grunden för bokföring av kalkylerad ersättning enligt lagen om främjande av integration</a></h4> 
1308               <div class="meta"> 
1309                <div class="yja-category-group"> 
1310                </div> 
1311                <span class="label"><span class="sr-only">Typ:</span>Pressmeddelande</span> 
1312                <span class="date"><span class="sr-only">Utgivningsdatum:</span>9.12.2025 13.28</span> 
1313               </div> 
1314              </div> 
1315              <div class="feed-item simple"> 
1316               <h4 class="feed-item__heading"><a title="Utlåtande om behandling av erhållen försäkringsersättning i kommunernas och välfärdsområdenas bokföring" href="/sv/-/utlatande-om-behandling-av-erhallen-forsakringsersattning-i-kommunernas-och-valfardsomradenas-bokforing">Utlåtande om behandling av erhållen försäkringsersättning i kommunernas och välfärdsområdenas bokföring</a></h4> 
1317               <div class="meta"> 
1318                <div class="yja-category-group"> 
1319                </div> 
1320                <span class="label"><span class="sr-only">Typ:</span>Pressmeddelande</span> 
1321                <span class="date"><span class="sr-only">Utgivningsdatum:</span>25.11.2025 9.25</span> 
1322               </div> 
1323              </div> 
1324              <div class="feed-item simple"> 
1325               <h4 class="feed-item__heading"><a title="Utlåtande om bokföring av en kommuns placeringar i ett projektbolag som genomför en investering" href="/sv/-/utlatande-om-bokforing-av
1325-en-kommuns-placeringar-i-ett-projektbolag-som-genomfor-en-investering">Utlåtande om bokföring av en kommuns placeringar i ett projektbolag som genomför en investering</a></h4> 
1326               <div class="meta"> 
1327                <div class="yja-category-group"> 
1328                </div> 
1329                <span class="label"><span class="sr-only">Typ:</span>Pressmeddelande</span> 
1330                <span class="date"><span class="sr-only">Utgivningsdatum:</span>25.11.2025 8.22</span> 
1331               </div> 
1332              </div> 
1333             </div> 
1334            </div> 
1335           </div> 
1336          </section> 
1337         </div> 
1338         <div class="portlet-boundary portlet-boundary_com_liferay_journal_content_web_portlet_JournalContentPortlet_  portlet-static portlet-static-end portlet-bordered portlet-journal-content " id="p_p_id_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_c9SgPKYYRIMw_"> 
1339          <span id="p_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_c9SgPKYYRIMw"></span> 
1340          <section class="portlet" id="portlet_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_c9SgPKYYRIMw"> 
1341           <a id="aineisto-com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_c9SgPKYYRIMw" name="aineisto-com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_c9SgPKYYRIMw" class="yja-anchor-elements"></a> 
1342           <div class="portlet-content"> 
1343            <div class="autofit-float autofit-row portlet-header "> 
1344             <div class="autofit-col autofit-col-end"> 
1345              <div class="autofit-section"> 
1346               <div class="visible-interaction"> 
1347               </div> 
1348              </div> 
1349             </div> 
1350            </div> 
1351            <div class=" portlet-content-container"> 
1352             <div class="portlet-body"> 
1353              <div class="" data-fragments-editor-item-id="10109-156842874" data-fragments-editor-item-type="fragments-editor-mapped-item"> 
1354               <div class="journal-content-article " data-analytics-asset-id="156842872" data-analytics-asset-title="SV-Hyvinvointialue- ja kuntajaoston-lisää lausuntoja-nosto etusivulla" data-analytics-asset-type="web-content"> 
1355                <p><a href="/valfardsomrades-och-kommunsektion" target="">Mer anvisningar och utlåtanden från välfärdsområdes- och kommunsektionen</a></p> 
1356                <div class="yja-meta-content-info"> 
1357                </div> 
1358               </div> 
1359              </div> 
1360             </div> 
1361            </div> 
1362           </div> 
1363          </section> 
1364         </div> 
1365        </div> 
1366       </div> 
1367       <div class="portlet-column portlet-column-last col col-12 col-md-4" id="column-3" role="complementary"> 
1368        <div class="portlet-dropzone portlet-column-content portlet-column-content-last" id="layout-column_column-3"> 
1369         <div class="portlet-boundary portlet-boundary_com_liferay_journal_content_web_portlet_JournalContentPortlet_  portlet-static portlet-static-end portlet-bordered portlet-journal-content " id="p_p_id_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_GDudTk8atqQm_"> 
1370          <span id="p_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_GDudTk8atqQm"></span> 
1371          <section class="portlet" id="portlet_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_GDudTk8atqQm"> 
1372           <a id="aineisto-com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_GDudTk8atqQm" name="aineisto-com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_GDudTk8atqQm" class="yja-anchor-elements"></a> 
1373           <div class="portlet-content"> 
1374            <div class="autofit-float autofit-row portlet-header "> 
1375             <div class="autofit-col autofit-col-end"> 
1376              <div class="autofit-section"> 
1377               <div class="visible-interaction"> 
1378               </div> 
1379              </div> 
1380             </div> 
1381            </div> 
1382            <div class=" portlet-content-container"> 
1383             <div class="portlet-body"> 
1384              <div class="" data-fragments-editor-item-id="10109-10830073" data-fragments-editor-item-type="fragments-editor-mapped-item"> 
1385               <div class="journal-content-article " data-analytics-asset-id="10830071" data-analytics-asset-title="etusivu-uutinen" data-analytics-asset-type="web-content"> 
1386                <h2>Välkommen till bokföringsnämndens&nbsp;<br> webbplats!</h2> 
1387                <p>
1387Här kan du söka utlåtanden och beslut om undantag med fritextsökning eller enligt nummer eller tidsperiod. Du kan också söka gällande eller tidigare allmänna anvisningar. På webbplatsen finns dessutom information om bokföringsnämndens uppgifter och sammansättning.</p> 
1388                <div class="yja-meta-content-info"> 
1389                </div> 
1390               </div> 
1391              </div> 
1392             </div> 
1393            </div> 
1394           </div> 
1395          </section> 
1396         </div> 
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1409            </div> 
1410            <div class=" portlet-content-container"> 
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1414                <h2>Lagstiftningen</h2> 
1415                <p><a href="http://www.finlex.fi/sv/laki/ajantasa/1997/19971336" class="yja-external-link">Bokföringslagen</a></p> 
1416                <p><a href="https://www.finlex.fi/sv/laki/alkup/2015/20151753" class="yja-external-link">Statrådets förordning om uppgifter som ska tas upp i små- och mikroföretags bokslut</a></p> 
1417                <p><a href="https://www.finlex.fi/sv/laki/ajantasa/1997/19971339" class="yja-external-link">Bokföringsförordning</a></p> 
1418                <div class="yja-meta-content-info"> 
1419                </div> 
1420               </div> 
1421              </div> 
1422             </div> 
1423            </div> 
1424           </div> 
1425          </section> 
1426         </div> 
1427        </div> 
1428       </div> 
1429      </div> 
1430      <div class="portlet-layout row"> 
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1447             <div class="portlet-body"> 
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1450                <div class="row"> 
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1453                   <picture data-fileentryid="8866291"> 
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1457                   </picture></p> 
1458                 </div> 
1459                 <div class="col-md-3"> 
1460                  <h4>Kontaktuppgifter</h4> 
1461                  <p>
1461Bokföringsnämnden<br> Arbets- och näringsministeriet<br> PB 32, 00023 Statsrådet</p> 
1462                 </div> 
1463                 <div class="col-md-3"> 
1464                  <h4>Dataskydd</h4> 
1465                  <p><a href="https://tem.fi/sv/dataskydd" class="yja-external-link">Information om dataskyddet på arbets- och näringsministeriets webbplatser</a></p> 
1466                 </div> 
1467                 <div class="col-md-3"> 
1468                  <h4>Tillgänglighet</h4> 
1469                  <p><a href="https://kirjanpitolautakunta.fi/sv/tillganglighetsutlatande" rel="noopener noreferrer">Tillgänglighetsutlåtande</a></p> 
1470                 </div> 
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1594         <div class="nav-item__container"> 
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1617       <div class="nav-item__container"> 
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1808		svg4everybody(
1809			{
1810				polyfill: true,
1811				validate: function (src, svg, use) {
1812					return !src || !src.startsWith('#');
1813				}
1814			}
1815		);
1816	}
1817
1818	
1819		Liferay.Portlet.register('com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_GDudTk8atqQm');
1820	
1821
1822	Liferay.Portlet.onLoad(
1823		{
1824			canEditTitle: false,
1825			columnPos: 0,
1826			isStatic: 'end',
1827			namespacedId: 'p_p_id_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_GDudTk8atqQm_',
1828			portletId: 'com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_GDudTk8atqQm',
1829			refreshURL: '\x2fsv\x2fc\x2fportal\x2frender_portlet\x3fp_l_id\x3d8208077\x26p_p_id\x3dcom_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_GDudTk8atqQm\x26p_p_lifecycle\x3d0\x26p_t_lifecycle\x3d0\x26p_p_state\x3dnormal\x26p_p_mode\x3dview\x26p_p_col_id\x3dcolumn-3\x26p_p_col_pos\x3d0\x26p_p_col_count\x3d2\x26p_p_isolated\x3d1\x26currentURL\x3d\x252Fsv\x252Fframsida',
1830			refreshURLData: {}
1831		}
1832	);
1833
1834	
1835		Liferay.Portlet.register('com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_VJL2LPDooh3S');
1836	
1837
1838	Liferay.Portlet.onLoad(
1839		{
1840			canEditTitle: false,
1841			columnPos: 0,
1842			isStatic: 'end',
1843			namespacedId: 'p_p_id_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_VJL2LPDooh3S_',
1844			portletId: 'com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_VJL2LPDooh3S',
1845			refreshURL: '\x2fsv\x2fc\x2fportal\x2frender_portlet\x3fp_l_id\x3d8208077\x26p_p_id\x3dcom_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_VJL2LPDooh3S\x26p_p_lifecycle\x3d0\x26p_t_lifecycle\x3d0\x26p_p_state\x3dnormal\x26p_p_mode\x3dview\x26p_p_col_id\x3dcolumn-1\x26p_p_col_pos\x3d0\x26p_p_col_count\x3d1\x26p_p_isolated\x3d1\x26currentURL\x3d\x252Fsv\x252Fframsida',
1846			refreshURLData: {}
1847		}
1848	);
1849(function() {var $ = AUI.$;var _ = AUI._;
1850	var assetEntryId =
1851		'';
1852
1853	if (assetEntryId) {
1854		window.location.hash = assetEntryId;
1855	}
1856})();
1857	
1858		Liferay.Portlet.register('com_liferay_asset_publisher_web_portlet_AssetPublisherPortlet_INSTANCE_1NmHr32wkUdj');
1859	
1860
1861	Liferay.Portlet.onLoad(
1862		{
1863			canEditTitle: false,
1864			columnPos: 0,
1865			isStatic: 'end',
1866			namespacedId: 'p_p_id_com_liferay_asset_publisher_web_portlet_AssetPublisherPortlet_INSTANCE_1NmHr32wkUdj_',
1867			portletId: 'com_liferay_asset_publisher_web_portlet_AssetPublisherPortlet_INSTANCE_1NmHr32wkUdj',
1868			refreshURL: '\x2fsv\x2fc\x2fportal\x2frender_portlet\x3fp_l_id\x3d8208077\x26p_p_id\x3dcom_liferay_asset_publisher_web_portlet_AssetPublisherPortlet_INSTANCE_1NmHr32wkUdj\x26p_p_lifecycle\x3d0\x26p_t_lifecycle\x3d0\x26p_p_state\x3dnormal\x26p_p_mode\x3dview\x26p_p_col_id\x3dcolumn-2\x26p_p_col_pos\x3d0\x26p_p_col_count\x3d4\x26p_p_isolated\x3d1\x26currentURL\x3d\x252Fsv\x252Fframsida',
1869			refreshURLData: {}
1870		}
1871	);
1872
1873	
1874		Liferay.Portlet.register('com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_tRNVIc0qboAZ');
1875	
1876
1877	Liferay.Portlet.onLoad(
1878		{
1879			canEditTitle: false,
1880			columnPos: 1,
1881			isStatic: 'end',
1882			namespacedId: 'p_p_id_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_tRNVIc0qboAZ_',
1883			portletId: 'com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_tRNVIc0qboAZ',
1884			refreshURL: '\x2fsv\x2fc\x2fportal\x2frender_portlet\x3fp_l_id\x3d8208077\x26p_p_id\x3dcom_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_tRNVIc0qboAZ\x26p_p_lifecycle\x3d0\x26p_t_lifecycle\x3d0\x26p_p_state\x3dnormal\x26p_p_mode\x3dview\x26p_p_col_id\x3dcolumn-3\x26p_p_col_pos\x3d1\x26p_p_col_count\x3d2\x26p_p_isolated\x3d1\x26currentURL\x3d\x252Fsv\x252Fframsida',
1885			refreshURLData: {}
1886		}
1887	);
1888
1889	
1890		Liferay.Portlet.register('com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_5Nr7ShJ06lTz');
1891	
1892
1893	Liferay.Portlet.onLoad(
1894		{
1895			canEditTitle: false,
1896			columnPos: 1,
1897			isStatic: 'end',
1898			namespacedId: 'p_p_id_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_5Nr7ShJ06lTz_',
1899			portletId: 'com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_5Nr7ShJ06lTz',
1900			refreshURL: '\x2fsv\x2fc\x2fportal\x2frender_portlet\x3fp_l_id\x3d8208077\x26p_p_id\x3dcom_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_5Nr7ShJ06lTz\x26p_p_lifecycle\x3d0\x26p_t_lifecycle\x3d0\x26p_p_state\x3dnormal\x26p_p_mode\x3dview\x26p_p_col_id\x3dcolumn-2\x26p_p_col_pos\x3d1\x26p_p_col_count\x3d4\x26p_p_isolated\x3d1\x26currentURL\x3d\x252Fsv\x252Fframsida',
1901			refreshURLData: {}
1902		}
1903	);
1904
1905	
1906		Liferay.Portlet.register('com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_c9SgPKYYRIMw');
1907	
1908
1909	Liferay.Portlet.onLoad(
1910		{
1911			canEditTitle: false,
1912			columnPos: 3,
1913			isStatic: 'end',
1914			namespacedId: 'p_p_id_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_c9SgPKYYRIMw_',
1915			portletId: 'com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_c9SgPKYYRIMw',
1916			refreshURL: '\x2fsv\x2fc\x2fportal\x2frender_portlet\x3fp_l_id\x3d8208077\x26p_p_id\x3dcom_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_c9SgPKYYRIMw\x26p_p_lifecycle\x3d0\x26p_t_lifecycle\x3d0\x26p_p_state\x3dnormal\x26p_p_mode\x3dview\x26p_p_col_id\x3dcolumn-2\x26p_p_col_pos\x3d3\x26p_p_col_count\x3d4\x26p_p_isolated\x3d1\x26currentURL\x3d\x252Fsv\x252Fframsida',
1917			refreshURLData: {}
1918		}
1919	);
1920(function() {var $ = AUI.$;var _ = AUI._;
1921	var assetEntryId =
1922		'';
1923
1924	if (assetEntryId) {
1925		window.location.hash = assetEntryId;
1926	}
1927})();
1928	
1929		Liferay.Portlet.register('com_liferay_asset_publisher_web_portlet_AssetPublisherPortlet_INSTANCE_m34Yxwilr0iE');
1930	
1931
1932	Liferay.Portlet.onLoad(
1933		{
1934			canEditTitle: false,
1935			columnPos: 2,
1936			isStatic: 'end',
1937			namespacedId: 'p_p_id_com_liferay_asset_publisher_web_portlet_AssetPublisherPortlet_INSTANCE_m34Yxwilr0iE_',
1938			portletId: 'com_liferay_asset_publisher_web_portlet_AssetPublisherPortlet_INSTANCE_m34Yxwilr0iE',
1939			refreshURL: '\x2fsv\x2fc\x2fportal\x2frender_portlet\x3fp_l_id\x3d8208077\x26p_p_id\x3dcom_liferay_asset_publisher_web_portlet_AssetPublisherPortlet_INSTANCE_m34Yxwilr0iE\x26p_p_lifecycle\x3d0\x26p_t_lifecycle\x3d0\x26p_p_state\x3dnormal\x26p_p_mode\x3dview\x26p_p_col_id\x3dcolumn-2\x26p_p_col_pos\x3d2\x26p_p_col_count\x3d4\x26p_p_isolated\x3d1\x26currentURL\x3d\x252Fsv\x252Fframsida',
1940			refreshURLData: {}
1941		}
1942	);
1943
1944	
1945		Liferay.Portlet.register('com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_JIK1sDJgypgb');
1946	
1947
1948	Liferay.Portlet.onLoad(
1949		{
1950			canEditTitle: false,
1951			columnPos: 0,
1952			isStatic: 'end',
1953			namespacedId: 'p_p_id_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_JIK1sDJgypgb_',
1954			portletId: 'com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_JIK1sDJgypgb',
1955			refreshURL: '\x2fsv\x2fc\x2fportal\x2frender_portlet\x3fp_l_id\x3d8208077\x26p_p_id\x3dcom_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_JIK1sDJgypgb\x26p_p_lifecycle\x3d0\x26p_t_lifecycle\x3d0\x26p_p_state\x3dnormal\x26p_p_mode\x3dview\x26p_p_col_id\x3dcolumn-4\x26p_p_col_pos\x3d0\x26p_p_col_count\x3d1\x26p_p_isolated\x3d1\x26currentURL\x3d\x252Fsv\x252Fframsida',
1956			refreshURLData: {}
1957		}
1958	);
1959Liferay.Loader.require('metal-dom/src/all/dom', 'frontend-js-web/liferay/toast/commands/OpenToast.es', function(metalDomSrcAllDom, frontendJsWebLiferayToastCommandsOpenToastEs) {
1960try {
1961(function() {
1962var dom = metalDomSrcAllDom;
1963var $ = AUI.$;var _ = AUI._;
1964	var focusInPortletHandler = dom.delegate(
1965		document,
1966		'focusin',
1967		'.portlet',
1968		function(event) {
1969			dom.addClasses(dom.closest(event.delegateTarget, '.portlet'), 'open');
1970		}
1971	);
1972
1973	var focusOutPortletHandler = dom.delegate(
1974		document,
1975		'focusout',
1976		'.portlet',
1977		function(event) {
1978			dom.removeClasses(dom.closest(event.delegateTarget, '.portlet'), 'open');
1979		}
1980	);
1981
1982})();
1983(function() {
1984var toastCommands = frontendJsWebLiferayToastCommandsOpenToastEs;
1985var $ = AUI.$;var _ = AUI._;
1986			AUI().use(
1987				'liferay-session',
1988				function() {
1989					Liferay.Session = new Liferay.SessionBase(
1990						{
1991							autoExtend: true,
1992							redirectOnExpire: false,
1993							redirectUrl: 'https\x3a\x2f\x2fkirjanpitolautakunta\x2efi\x2f',
1994							sessionLength: 10800,
1995							sessionTimeoutOffset: 70,
1996							warningLength: 0
1997						}
1998					);
1999
2000					
2001				}
2002			);
2003		
2004})();
2005} catch (err) {
2006	console.error(err);
2007}
2008});AUI().use('liferay-menu', 'aui-base', function(A) {(function() {var $ = AUI.$;var _ = AUI._;
2009	if (A.UA.mobile) {
2010		Liferay.Util.addInputCancel();
2011	}
2012})();(function() {var $ = AUI.$;var _ = AUI._;
2013	new Liferay.Menu();
2014
2015	var liferayNotices = Liferay.Data.notices;
2016
2017	for (var i = 0; i < liferayNotices.length; i++) {
2018		Liferay.Util.openToast(liferayNotices[i]);
2019	}
2020
2021})();});
2022// ]]>
2023</script>
2023 
2024  
2024<script src="https://kirjanpitolautakunta.fi/o/minisite-theme/js/main.js?browserId=chrome&amp;languageId=sv_SE&amp;t=1790608320000" type="text/javascript"></script>
2024 
2025  
2025<script type="text/javascript">
2026// YJALR73-1775 replace iterator dropdow-toggle class with LR71 version to prevent visual changes
2027const iteratorDropdown = document.querySelectorAll('.taglib-page-iterator .lfr-pagination-page-selector .dropdown-toggle.btn-secondary');
2028iteratorDropdown.forEach(iter => {
2029    iter.classList.remove('btn-secondary');
2030    if (!iter.classList.contains('btn-default')) {
2031        iter.classList.add('btn-default');
2032    }
2033})
2034</script>
2034 
2035  
2035<script type="text/javascript">
2036	// <![CDATA[
2037		AUI().use(
2038			'aui-base',
2039			function(A) {
2040				var frameElement = window.frameElement;
2041
2042				if (frameElement && frameElement.getAttribute('id') === 'simulationDeviceIframe') {
2043					A.getBody().addClass('lfr-has-simulation-panel');
2044				}
2045			}
2046		);
2047	// ]]>
2048</script>
2048 
2049  
2049<script type="text/javascript">
2050// <![CDATA[
2051Liferay.Loader.require('[email protected]/index', function(frontendJsDropdownSupportWeb1011Index) {
2052try {
2053(function() {
2054var DropdownProvider = frontendJsDropdownSupportWeb1011Index;
2055DropdownProvider.default()
2056})();
2057} catch (err) {
2058	console.error(err);
2059}
2060});
2061// ]]>
2062</script>
2062 
2063  
2063<script type="text/javascript">
2064// <![CDATA[
2065Liferay.Loader.require('[email protected]/index', function(remoteAppSupportWeb108Index) {
2066try {
2067(function() {
2068var RemoteAppSupport = remoteAppSupportWeb108Index;
2069RemoteAppSupport.default()
2070})();
2071} catch (err) {
2072	console.error(err);
2073}
2074});
2075// ]]>
2076</script>
2076 
2077  
2077<script type="text/javascript">
2078// <![CDATA[
2079Liferay.Loader.require('[email protected]/index', function(frontendJsTabsSupportWeb1011Index) {
2080try {
2081(function() {
2082var TabsProvider = frontendJsTabsSupportWeb1011Index;
2083TabsProvider.default()
2084})();
2085} catch (err) {
2086	console.error(err);
2087}
2088});
2089// ]]>
2090</script>
2090 
2091  
2091<script type="text/javascript">
2092// <![CDATA[
2093Liferay.Loader.require('[email protected]/index', function(frontendJsCollapseSupportWeb1015Index) {
2094try {
2095(function() {
2096var CollapseProvider = frontendJsCollapseSupportWeb1015Index;
2097CollapseProvider.default()
2098})();
2099} catch (err) {
2100	console.error(err);
2101}
2102});
2103// ]]>
2104</script>
2104 
2105  
2105<script type="text/javascript">
2106// <![CDATA[
2107Liferay.Loader.require('[email protected]/index', function(frontendJsTooltipSupportWeb307Index) {
2108try {
2109(function() {
2110var TooltipSupport = frontendJsTooltipSupportWeb307Index;
2111TooltipSupport.default()
2112})();
2113} catch (err) {
2114	console.error(err);
2115}
2116});
2117// ]]>
2118</script>
2118 
2119  
2119<script type="text/javascript">
2120// <![CDATA[
2121Liferay.Loader.require('[email protected]/index', function(frontendJsAlertSupportWeb1010Index) {
2122try {
2123(function() {
2124var AlertProvider = frontendJsAlertSupportWeb1010Index;
2125AlertProvider.default()
2126})();
2127} catch (err) {
2128	console.error(err);
2129}
2130});
2131// ]]>
2132</script>
2132 
2133  
2133<script type="text/javascript" src="/o/common-ui-resources/js/jquery.lazyload.min.js?browserId=chrome&amp;languageId=sv_SE&amp;t=1790608320000
2134"></script>
2134 
2135  
2135<script src="/o/common-ui-resources/standalone/mobile-navigation/js/main.js?browserId=chrome&amp;languageId=sv_SE&amp;t=1790608320000
2136"></script>
2136 
2137  
2137<script type="text/javascript" src="/o/common-ui-resources/js/app.js?browserId=chrome&amp;languageId=sv_SE&amp;t=1790608320000
2138"></script>
2138 
2139  
2139<script src="https://kirjanpitolautakunta.fi/o/minisite-theme/js/app.js?browserId=chrome&amp;languageId=sv_SE&amp;t=1790608320000"></script>
2139 
2140  
2140<script>
2141
2142	const mobileNavConfig = {
2143		elementsToHide: ['.yja-wrapper'],
2144		togglerElement: '.toggle-mobile-menu'
2145	}
2146	yjaMobileNavigation(mobileNavConfig);
2147
2148
2149</script>
2149 
2150  <!-- inject:js --> 
2151  <!-- endinject -->  
2152 </body>
2153</html>

Line numbers count LF bytes from the start of the resource, as the search results do. Vendor segments are library code the classifier recognised; they are stored but not indexed. Bytes are shown as Latin1 characters, one per byte.